With this study, it was aimed to determine the attitudes of students who took accounting and finance courses towards distance education in the COVID-19 pandemic process. The universe of the research is composed of 2nd, 3rd and 4th-year undergraduate students who have taken accounting and finance courses at least once and who are continuing their education from Elazig Fırat University, Faculty of Economics and Administrative Sciences, Department of Processing. The sample consists of 188 randomly selected students representing the universe. In this study, the quantitative research method has been used and the data were obtained by using the survey method. Data related to the study were analyzed with the SPSS-22.0 program. In this study, The main statistical analyses used are descriptive statistics, validity and reliability analysis, independent t-test and one-way Anova. As a result of the study, it was determined that the attitudes of undergraduate students taking accounting and finance courses towards distance education did not differ significantly according to gender, but there was a difference in terms of class, academic performance, internet usage time and distance education prior knowledge variables.