Characteristics such as high school or college grade point average, SAT or ACT scores, grades in prerequisite classes, gender, race, student expectations, and beginning one's college career at a community college have been investigated by researchers as influences on success in college-level accounting classes. The authors describe research that compared community college transfer students with native students enrolled in an intermediate accounting class at a state university in Texas. Analysis of covariance was used to determine whether transfer students and native students earned the same final grade after controlling for other factors. With significant covariates included, the analysis indicated that where a student took the first accounting course was not a significant predictor of how well the student performed in his or her first intermediate accounting class at the four-year institution.
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