As part of the program evaluation and review process at William Rainey Harper College (WRHC) in Illinois, a follow-up study was conducted of 433 Business Transfer (BT's) students who had taken Accounting 203; and Accounting Aide (AA's) majors who attended Harper sometime between fall 1988 and summer 1993. A survey received a 40% response rate for BT's (n=50) and 19% response rate for AA's (n=58). Survey results indicated that the two populations differed considerably: (1) 56% of the BT's were males compared to 31% of the AA's; and BT's tended to be younger (63% between 18 and 20 vs. 32%); (2) AA's were more likely to be ethnic minorities (16% vs. 5%) and disabled (12.5% vs. 5.5%); (3) BT's were more likely to intend to transfer (53% vs. 34%); (4) AA's were more likely to be short-term students; (5) BT's had higher American College Testing program scores, and higher cumulative grade point averages (3.04 vs. 2.68), and were more likely to achieve a degree or certificate before leaving (46% vs. 10%); (6) 90% of both groups were employed while enrolled; (7) despite large differences in the profiles of the two groups, the jobs they acquired after leaving WHRC were very similar; (8) their first job was mostly full time (70%) and their mean salary was $25,700; (9) their current job was mostly full time (75%) and their mean salary was $33,000; (10) eventually, 65% of BT's and 40% of AA's obtained a bachelor degree. The survey instrument is included. (KP)