Thats what i would have figured, and im in the pinnacle class of our accounting program. Junior year just sucks! I can't see a reason why you would ever have to memorize what was on that last test. I know that I would be using note cards if i was preparing annual reports for tech companies that would be greatly effected by dilluted earnings per share and not from memorization. So how much different was it for you? Im need to get a feel of what im getting myself into, and what particular area i should be looking into. Im working towards my CPA and CMA the next two years but I am also very into Production Operations.