Özet:

The accounting courses are compulsory in many faculties of management. The Researches regarding the first course in accounting are oriented to determine the perception of students about it and the possible changes in their perceptions at the end of the term. In this sense, the aim of this study is to find out both the perceptions of the students in two different state universities whether these perceptions change or not at the end of the term when compared to the ones at the beginning. Within the context of this study, it has been interviewed with 532 students at Karadeniz Technical University and Recep Tayyip Erdogan University on the Fall 2011 academic calendar. In the evaluation of the results, SPSS 15.0 statistical program has been used and t-test has been benefited to show the perceptual differentiations of the students in the first course of accounting. As a result of the research, it has been determined that many parts of the students showed no interest in the first course in accounting before taking it. Besides data received shows a significant statistical difference in the perceptions between students who want career in accounting and who don’t. Furthermore, it has been observed that students’ perception changed positively after taking the first accounting course.

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