This study illustrates the underlying premise that certain classes of participants may be adversely affected by organizational experiences in ways that are not normally recognized. Schools belong to a set of organizations whose primary function is to socialize organizational members. This function is described as the providing of a process to a recipient class, and structures utilized for this function are termed process events. Process accounting entails the arrangement of career data on individual recipient class members into longitudinal data files and the typological analysis of this information relative to output measures which bear on the socializing goals of the organization. Process accounting is interpreted as a sociological model of school accountability because it illuminates the impact of group structures on different student subgroups. The case study focuses on the impact of a high school's ability grouping and letter grading practices on 9th grade black students differing in social status. Study findings indicate that students of low status situated in academically competive English classes manifest considerably lower output measure profiles than do their peers. Several explanatory theses are considered. (Author)