This study examined the effect of experiential learning and the adversity quotient in the problem-solving ability of accounting vocational college students. The subjects were 120 participants selected and assigned to control and experimental groups. The experimental group was given experiential learning with four steps. Learners participated in a concrete experience (do), reflected on that experience and other information (reflect), developed theories based on experiences and knowledge (think), and formulated a conclusion or solved a problem (apply). The control group was given direct instruction to learning. The data were collected through two instruments, a questionnaire of Student Adversity Quotient Profile (SAQP) and rubrics of problem-solving by Polya. The data were analyzed by using two ways ANOVA, the results were the problem-solving ability of students taught by experiential learning was different from the ones taught by direct instruction, the students' problem-solving ability differed between high and low adversity quotients, and there were interactions between experiential learning and adversity quotients that improved students' problem-solving ability. The steps in experiential learning are a holistic learning process.