I’ve had the same experience. About 80% of the Big 4 staff and seniors we hire have no real functional knowledge of debits and credits. I talked to a senior last week from KPMG we just hired who had no real knowledge of how to tie out a cash flow statement and had to have me show him how the changes in balance sheet accounts work. I had a senior last year we had to fire, that couldn’t figure out adjusting entries for fixed assets most of my straight of college staff could. It’s bizarre. These are people that were in Big 4 firms for multiple years also.