Well, I am unsure if I agree with that, as my business management class, which had pretty ordinary coursework about it without really anything 'exciting', had a vast majority of students paying tons of attention and actually learning, and half of the class was the stereotypical lazy bum students who acted macho and popular even though everyone hated them.

Although, the people who failed that class failed to the most catastrophic degree, as everyone else was well above passing, certain students got an overall score from 10 to 30% in total for all assessments.

I'm not too sure how standard this type of class is, so the success rate of accounting or other classes could be highly varied