The main purpose of this correlational study was to determine if there was any relationship between undergraduate students' attitudes to and academic performance in an accounting course. The study was also aimed at determining the factors that impacted students' attitudes. The study participants were undergraduate students who registered for the Introduction to Accounting course at the University of Technology, Jamaica. Data were collected via e-questionnaire and the students' academic scores. No sampling was done as all questionnaire link was sent to all 319 students who did the course. Two hundred students completed the e-questionnaire, resulting in a response rate of 62.7%. The results showed that overall, the students' performance was fairly good. The results also revealed significant positive relationships between assessments the formative and summative assessments. However, there was a low negative relationship (r = −.173) between the respondents' attitudes and performance in assessment two only. The factors that influenced students' attitudes toward the accounting course were attitudes, regret, and third-party influences. Based on the results, recommendations were made to improve students' attitudes to and academic performance in the course.