The aim of the research is to examine the perceptions of the students who take general accounting course about the concept of accounting through metaphor concepts such as "color, animal, food, season, game, flower and object". The study was carried out within the scope of the phenomenology study design which is one of the qualitative research methods. In the research, semi-structured interview method was used as the data collection tool. A total of 269 students who took general accounting course at Muş Alparslan University in 2018-2019 spring semester participated in the study. The data obtained from the forms were analyzed by descriptive analysis. The credibility of the research was increased by taking expert opinion in the study. Findings related to the students' metaphor concepts of age, gender, department / program, course status,color, animal, food, season, game, object and their perceptions of accounting were obtained. In line with these findings of the research, a solution proposal for the elimination of negative accounting perception and preparation and development of the course curriculum was presented.