This CATS' purpose was to determine if part of an ACC230 exam resulted in a statistically significant difference between an onine course and a F2F course. In Fall of 2017, I piloted an ACC230 online class. I wondered if there would be a major grade/score difference on an Inventory Valuation problem using First-In-First-Out (FIFO) and Last-In-First-Out (LIFO) between the two, different, instructional modalities. I picked this accounting topic because it was used in two prior CATS (candy example). My hypothesis was that online students would score lower, because learning accounting online is tough. For the online course, I created videos to help students learn the three inventory valuation methods. For the in-person class, I reviewed the same candy example, but in a fun and interactive way, using actual candy and inventory worksheets to reinforce learning. Since the attached T-Test shows a .087 where P > .05, there is no statistically significant difference between the two mean scores. A historgram showing scores for each class is attached. Based on this assessment, a new video was created to help students better grasp FIFO.