This study determined (1) effect of high school bookkeeping on college accounting performance, (2) relationship of performance to potential measured by SCAT, (3) influence of first on subsequent study. For number one, five factors were studied: (1) whether bookkeeping was taken in high school, (2) at which high school, (3) how many courses, (4) grades made, (5) time between bookkeeping and accounting. For number two, the student's SCAT scores were determined. For number three, four factors were studied: (1) grade distributions in accounting courses, (2) variation in grading by different teachers, (3) student's consistency of performance in sequential classes. The conclusions were: (1) the high school attended bore scant relation to college accounting success, (2) of those with or without bookkeeping in high school, the same proportion took accounting, (3) the amount of bookkeeping taken did not affect college course selection, (4) higher ability students were more likely to wait for college accounting, (5) accounting grades were the same for those with or without bookkeeping, (6) as the number of bookkeeping courses increased, the number of college accounting withdrawals decreased, (7) bookkeeping grades were related to grades in introductory accounting, but not in advanced accounting, (8) SCAT scores predicted performance inadequately, (9) best indicator of success in an accounting class was success in a previous accounting class, (10) those who enrolled directly in a second class did better than those who waited a semester or two. (HH)