This study seeks to determine if a difference exists in student performance and participation between an online and face-to-face Accounting Intermediate I class taught by the same professor. Even though students self-selected which course section to enroll, no significant difference was found to exist between the delivery method of the two courses based on the student's major field of study, gender, and whether or not they commuted to class. No significant difference is found between the assessments of the two class sections' membership except the students' course performance. Contrary to prior research, the students enrolled in the online sections did not perform as well as the face-to-face students. This study supports prior research which finds that online class support videos or other materials must be kept to ten minutes or less to retain students' attention.