The invention relates to a glue coating device, in particular to a glue coating device for teaching of accounting. The glue coating device for teaching of accounting aims at achieving the technical purposes that the labor amount is small, smearing is uniform and the work efficiency is high. In order to achieve the above technical purposes, the glue coating device for teaching of accounting comprises a base, a placement block, a support, a small guiding wheel, a pulling wire, a large guiding wheel, an n-shaped frame, a movable block, a sliding shaft, a second sliding block, a second sliding rail, a first spring, a lifting rod, a guiding plate, a motor, a small groove body, a fixing rod, second springs, rubber pressing blocks, an electric push rod, a connection block, a first sliding block and a first sliding rail; and the placement block is arranged at the left end of the top of the bottom plate and is provided with a groove. The glue coating device for teaching of accounting achieves the effects the labor amount is small, smearing is uniform, and the work efficiency is high; and the smearing performance is optimized, paper subjected to smearing can be pressed immediately, the operation time is shortened, and the paper cannot be ruffled.