Abstract :This study examined non-traditional undergraduate student’s perception of accounting in an introductory
accounting course at five campuses of a Christian university in the southeast region of the U. S. The
consensuses of the student’s perceptions were positive over the perceptional items measured. However,
three of the items FORWARD(I am looking forward this course), DIFFICULT (This course will be difficult),
and INSTRUCTOR (The instructor will affect my opinion of the usefulness of this course) indicated a change
between the groups. In the pre-survey response, non-traditional students perceived FORWARD and
INSTRUCTOR higher than traditional students while both groups have an almost identical mean response
for DIFFICULT. However, at end of the semester (post-survey) traditional students now perceived both
FORWARD and INSTRUCTOR higher while non-traditional students now perceived the course to be more
difficult.