Yeah I did it for a programming class. I signed up because I knew the guy who needed help, and I would have been helping him for no pay otherwise. Then his class found out I was helping him and half the class signed up (tough class). I said I didn't have time, because I really didn't want to spend that much time tutoring (and dealing with stupid people - the guy I was helping was pretty smart). You really have to have patience to deal with people who really don't get it. And I know from my experience taking an accounting class that there are some people who REALLY don't get it.
The training for me was just watching these videos. I didn't go to the scheduled training sessions because I had another job, so I just watched them at my leisure, usually while reading a magazine because they were really pointless.
I definitely did not make $12 an hour though, it was a workstudy job so they paid $5.25 an hour.