Researchers worldwide argue that student information is especially pertinent in the first year of study when the transition from high school to university may have an influence on student performance. Public and private university in Malaysia have make it compulsory for example business, economic and social science discipline to enrol accounting as their core faculty subject in their first- and second-year studies. These students have no choice unless to pass this introductory accounting course for their graduation. Students' pre-conceive perception of accounting as difficult, unpalatbale neither unrealizeable has created a great challenge for the accounting educators in their attempt to increase their passing rate. Hence, this study attempts to investigate the perception factors in achievement levels of non-accounting students in an introductory accounting subject in Universiti Malaysia Sabah. A purposive sample consisted of students registered for the particular module of Introductory Accounting Subject in Universiti Malaysia Sabah will be investigated, with the exception of student with majoring in accounting. This study provides valuable information to the university (including lecturers, staff administrators and faculty) in establishing a best platform to promote best learning environment particularly the accounting subject among non-accounting student. Nevertheless, factors that influence their success rate will be highlighted so as to provide references to other higher education institution in Malaysia