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This predictive study outlines students’ perception of their cognitive mode of learning and related methods of class assessments and activities, which support meaning-making in accounting. It builds on Barsch’s (1996) Learning Styles Inventory (BLSI), on Grasha-Riechmann (Riechmann and Grasha, 1974), and Kolb (1984, 1985) Learning modalities relatives to students’ learning styles (LS). The study resulted in the authors creating a predictive Learning Styles Assessment Modalities Preferences Diagnostics (LAMP-D), to help determine context and content in the classroom. The results suggest accounting students have similar learning aptitudes within various learning contexts, when compared to other undergraduate students. Most importantly, regardless of students preferred learning styles they are negatively correlated to multiple-choice (objective and passive) learning assessments. The implications for teaching are that faculty can make solid decisions to be flexible with their methods of teaching, if they understand how accounting students learn. Faculty should not adopt assignment modalities and assessments, such as multiple-choice based assessments because they are easy or practical; this may not be the best approach in helping students learn the theories of accounting.