An advanced Business Game is presented in the paper, built on the methodology of System Dynamics. It can be used for cognitive learning and knowledge transmission in schools and Universities; it allows the learners to take decisions at each time step, after which it calculates the corresponding results, showing them according to the principles of double entry accounting. An agent based framework is then discussed, which constitutes a form of virtual tutorship for the learners. The agents act as a decision support system for the decisions to be taken, and can explain some cause/effect relations. The agents themselves learn how the model work by practicing it, through some reinforcement learning techniques.