There has been a significant drop in accounting enrollments nationwide in the past few years. It has become important to understand the factors that influence student's choice of accounting as a major and their choice of college and university. This study attempts to determine the factors that led accounting students to choose accounting as their major. The study shows that the majority of accounting department students are transfer students. Most students chose to major in accounting at Community College or after they started at a 4 year university. Very few students chose their major while in high school. A significant finding was that the most important influences in choosing an accounting major were taking an accounting class or an accounting professor. Students ranked interest in the subject and earnings potential as important factors in choosing to major in accounting. Most of the students surveyed decided in Community College. Important influences were parents and friends.