E ^^^^L-mmm^^^^M ^^^^L-mmm^^^^M very one knows what classes in the first accounting course are like: endless replications of number crunches based on rules that have little to do with any reality other than the course grade. The class is highly subscribed because accounting graduates get good jobs, because it is a prerequisite for other courses, or because parents think it is a good idea. It is rarely described by students as interesting or fun. Right? Not for the students in Dick Dietrich's Accountancy 201 class at the University of Illinois. Instead of getting a syllabus with strings of exercise numbers, they are introduced to Sandy, a recent graduate who has a sudden opportunity to promote a rock concert (see box). Working in groups, the participants take Sandy's place planning the concert. They grapple with selecting performers, negotiating contracts, and reporting on their progress to Sandy's very generous grandparents. From the other side of the instructional divide, Professor Dietrich and his colleagues Anita Feller and Larry Tomassini portray the agents for the bands, arena management, and ticket sellers in simulated negotiations with the student groups.