Hello John, It is nothing like having to deal with a student who is unprepared. It is very frustrating to the instructor, however, as the instructor we must still try to reach the unprepared student as well, which makes it extremely challenging. I always have a private conversation with the unprepared student, emphasizing the point of the importance of being prepared. You are on point, the students who do not attend are a serious problem as well. I understand the importance of being in class for such subjects as accounting. You must come to your accounting class to grasp the material. I teach Microsoft Access, and Access is a lot like accounting also, you will not understand it if you do not attend, thus creating a retention problem as well. As instructors, we are naturally empathetic and sympathetic people, and we try to do all we can so that the student succeeds, however, the student has to carry his or her weight too. Patricia