Learning preferences among undergraduate accounting students might vary considerably and are still largely unexplored although their findings might be useful for lecturers to improve learning and teaching strategies. Students’ preferences in selecting the appropriate learning strategies can help improve their understanding and lead to improved competency for better academic achievement. This study examined students’ preferences towards learning strategies and the differences in learning strategies among accounting students in Universiti Malaysia Terengganu, between genders. The data were collected using online survey completed by accounting undergraduate students from Year 1 until Year 3 for the academic session 2018/2019. 150 students responded to the online survey, with 32% response rate. Using a revised two-factor version of the Study Process Questionnaire, the survey assessed deep and surface approaches in learning preferred by the students. The results showed that deep learning approach scored a higher mean of 3.36 compared to surface learning and gender was found insignificantly related to the preferred learning approach. This finding suggests that the use of deep approach (for example, active learning or student-centered learning) is to encourage better learning process that would contribute to better academic performance and teaching strategy practices among accounting students.