Abstract:

The accounting scandals experienced in financial field in the last 20-year period studied deeply influenced by different aspects of human life. In this case, countries' accounting systems and regulations are making it to take measures on. It is clear that accounting education needs to be done in the first place in precautions and arrangements made by countries. Accounting training is done with different accounting courses. Fundamentals of accounting training (general) are taken from the financial (general) accounting courses. In these courses, identifying the difficulties faced by students or acquired misconceptions during lessons will be effective in removing on behalf of future accounting mistakes. In this study, the misconception students may face during the accounting education has tried to determine by implementation of a questionnaire and concept maps made by students. The survey was analyzed by SPSS statistical analysis program.  Found misconceptions samples were studied to become more apparent by visual tables.

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