Nowadays, English plays a crucial role in many fields in Vietnam as well as globally. Therefore, having a good level of English proficiency is advantageous for many people in terms of studying, researching, and working. Among the English skills, listening is important but also poses challenges for learners. The purpose of this study is to identify the current situation and difficulties in English listening comprehension among non-major students, in order to find appropriate solutions to help learners improve their listening skills. The survey sample consists of 188 first-year students majoring in Accounting and Business Administration at university of transport and communication ho chi minh city campus. A listening skills test was administered after students had almost completed their English course with TOEIC orientation. The research results indicate several difficulties students encounter in listening, including: (1) Lack of vocabulary knowledge, (2) Weak ability to perceive and differentiate sounds, (3) Limited ability to infer and use listening strategies such as predicting or taking notes, and (4) Lack of concentration. Additionally, the results also highlight certain issues that educators should consider to help learners enhance their listening skills.