This present study mainly focuses on the perceptions of non-accounting students towards scoring accounting courses in their tertiary education. This study specifically examines non-accounting students’ perceptions of several factors namely attitude, subjective norms, and perceived behavioral control. A questionnaire survey will be conducted in several private higher institutions in Perak. The respondents are solely non-accounting students taking accounting courses in their academic program. The current study is distinctive in that it examines the students in a course that falls outside their primary disciplines. This would enable the non-accounting students to proceed with their program. The findings of this study would also offer an opportunity and additional insights for Private Higher Education Institutions (PHEIs) to enhance the program structure within their institutions and for academicians to enhance their teaching methods, making it more pertinent to both students and the industry.