SuzeY:

The second half of Accounting is more advanced. You’re still doing a lot of journal entries and that sort of thing, but more time will be spent on the equity section of a balance sheet and the more complex transactions on the financial statement. Generally, both classes are just a general overview of the accounting process. The real killer class is Intermediate I and II. If you can do well in those classes, that will be the real test as to whether you have what it takes to be an accountant.