This study aimed at figuring out the effect of full e-learning on the students' academic performance in accounting courses, which include multiple mathematical calculations compared with the English Language courses, which are free of mathematical calculations. A questionnaire was designed and distributed among a random sample of students during the second semester of the academic year 2019-2020, during which full e-learning was implemented due to the Coronavirus Pandemic. The sample included (302) out of (1411) male and female students at the Department of Administrative Sciences, whose major is accounting and business administration. Besides, they study English language as part of the general courses at the Community College in Khamis Mushait. The study found that, there is a statistically significant effect regarding the features of full e-learning on the students' academic performance with respect to the accounting and English Language courses. The problems related to e-learning did not affect the students' academic performance in accounting courses, while it impacted negatively on the students' academic performance in the English language courses. The study recommended that, the educational institutions should continuously develop the e-learning atmosphere in order to become conducive, attractive and creative.