The purpose of this study was to investigate the effects of using individual, cooperative-dyad, and collaborative-dyad learning structures with a computer simulation. College students implemented and experienced one of the three learning structures while using a computer simulation designed to teach the technical and procedural aspects of accounting. Results indicated that performance scores were high, and time on task similar, regardless of learning structure; however, students who worked alone expressed significantly more continuing motivation for their learning structure than students who worked with a partner. Responses to student interviews revealed somewhat mixed feelings for the small group structures. More than 60% of the student overall commented that they would enjoy working with a partner, but less than 50% said they thought they would learn more with a partner. Observation of the small groups indicated that students in the cooperative dyads exhibited significantly more discussion and provided more answers to their partners' questions than students in the collaborative dyads. Implications for implementing small group structures with computer-based instruction are provided, and two tables summarize student responses. (Contains 25 references.) (Author/SWC)