Several factors may affect students’ academic performance at universities. The study aims to find out whether student’s attendances have an impact on their academic performance in accounting courses. To accomplish this, a questionnaire was distributed among one hundred Accounting and finance students at Ahlia University. The analyzed data showed a significantly important result which state that if the students are committed in attending their lectures that will improve student’s performance. Results further reveal the effective role of instructor in attracting students to attend lectures by presenting the accounting course material in attractive and interested way. Implying strict attendance policies have a counterproductive result where making class attendance mandatory may cause negative effect by students who shows up in class just to avoid the punishment as they may distract the others. To have distinct students that are able to lead the kingdom towards a bright future, we must examine all aspects that contribute to establishing refined students and raise their level of performance. The finding of this study can contribute in enhancing the performance of accounting students.