Yet another simple theory of A Course in Wonders may be the proven fact that the physical earth can be an illusion. It posits that our sensory experiences are unreliable indicators of reality and that correct notion can just only be achieved through a shift in consciousness. The Course distinguishes between the "real life," which is really a state of peace and oneness beyond the substance sphere, and the "ego earth," characterized by fear, separation, and conflict. Based on ACIM, our main function is always to wake from the dream of the ego earth and go back to the consciousness of our divine nature.

ACIM also presents the notion of the Holy Spirit as helpful information and teacher within the individual. This spiritual existence is seen as the source of inspiration and a course in miracles, supporting people produce choices that cause people closer to truth and from illusion. The Course teaches that through our willingness to hear the Holy Spirit's guidance, we can access a deeper knowledge of our purpose and the way to healing.

The Book for Students in A Program in Wonders consists of 365 classes, one for every day of the year. These classes are made to help students internalize the teachings and apply them for their daily lives. They often contain meditative and contemplative exercises, affirmations, and insights on the methods presented in the text. The objective of these daily classes is always to change the student's perception and mindset steadily, major them towards a state of true forgiveness, inner peace, and religious awakening.

The Guide for Teachers, the third component of ACIM, is aimed at those who have embraced the rules of the Program and experience required to talk about them with others. It provides advice on the traits of a real teacher of Lord, focusing characteristics such as persistence, confidence, and an start heart. It acknowledges the challenges and limitations one may encounter while teaching the Program and presents ideas on the best way to steer them.