The authors analyze exam data for students when the content delivery mode is different. Specifically, this exam data allows for an investigation of the performance between face-to-face students versus online students in an Intermediate Accounting II course. Results suggest that the delivery method and repeating the course does not affect the outcome of students’ performance in Intermediate II Accounting. The results also support that gender and student rank does not affect the AVERAGE grade of students in Intermediate II Accounting.