This paper develops a model for the analysis of occupational history data as a contribution toward the development of a system of social accounts. The model is designed to examine the flow of men, throughout their lives, through the occupational structure. Using retrospective life history data collected from a sample of black and white men, the model treats men at age 13 as inputs into different statuses in education and the labor force, including the military, and examines changes through age 39. In addition, hypothetical experiments are carried out via the model to find the occupational distribution of blacks if their particular educational and occupational experiences are modified to correspond to those of whites. The results of these experiments suggest the general utility of the model both for policy formulation and the scientific study of occupational changes. (Author)