The aim of the study is to reveal the feelings and thoughts of the students who take the general accounting course in the health management department about the accounting course through the metaphors of color, animal, food type, season, game, flower and item. The study was carried out within the scope of the phenomenology study design, which is one of the qualitative research methods. The research was carried out by applying a questionnaire to the students who continue their education in Ankara Hacı Bayram Veli University, Faculty of Economics and Administrative Sciences, Department of Health Management and take accounting courses in the fall semester of the 2019-2020 academic year (November). Within the scope of the research, the metaphors of the general accounting course are "black, gray, broccoli, leek, cat, snake, winter, autumn, okey, chess, cactus, daisy, calculator, ornaments" and in the accounting perceptions of the students "accounting is difficult, The perceptions that it is boring but also noble, that it is a necessary and useful lesson, that it is tried to be loved by force has come to the fore. It may be suggested to solve more examples in the accounting course, to realize the learning process in a computerized environment, and to have education in less classes. Cohort work should be done in the direction of students' metaphorical perceptions and change should be revealed.