Majoring in Accounting.?

Is Intermediate Accounting a class designed to weed out all but the top-knotch biz students from taking accounting in good biz schools? I am going to earn my first B, and put simply, I don't know how to improve upon what I am already doing. I am reasonably intelligent and I do more than most in not only preparing for exams, but also in constructing detailed notes to carry with me for the rest of my life. Should I be discourage with my low B test scores in my major? I'm still doing A work in my biz law, fin, mngmnt, and marketing classes.