This article discusses the theoretical study on the influence of five-axis machine tool kinematics on the accuracy of spur face gear during the generation machining of spur gear on a non-orthogonal type five-axis machine kinematics. Face gear is modeled from a shaper geometry using the theory of gearing and coordinate transformation. A suitable disk-type milling cutter is developed by revolving the shaper tooth profile about an axis that is perpendicular to the shaper axis. CAD models of the work blank and cutter are created, and the interfered material between the CAD models is removed from the work blank model using the Boolean operation to simulate the machining process. Machining simulation was carried out by subsequently translating and rotating the work blank and cutter as per the principle of generation machining kinematics, which is achieved by suitable axis movements of a five-axis machine. The influence of machine geometric error on the accuracy of spur face gear was analyzed, and it was found that machining simulation using proposed machine tool kinematics is an efficient technique for face gear generation.