Özet:

The aim of this study is to identify the conceptual errors that make accounting learning difficult for students taking the financial/general accounting course and to provide solutions to the errors that occur. If the financial/General Accounting courses are considered to be in the initial nature of accounting learning, the teaching practices to be carried out to identify and eliminate the conceptual errors formed in these courses can be said to be a very significant contribution to accounting learning. It is also possible to say that teachers will be able to act consciously on the conceptual errors that are determined by this study, which are formed in accounting learning in students, and will contribute to the more efficient passage of courses and to the prevention of conceptual errors that may occur in students. In this scope of study, a survey study was implemented to all students who took the General Accounting course in the departments of Business, Banking and Finance, Economics, Finance and Political Science and Public Administration at the Faculty of Economics and Administrative Sciences of the University of Hitit to identify conceptual errors. The survey study consists of demographic variables, situations where conceptual errors may occur and student recommendations. The data obtained by the survey application was analyzed with the IBM SPSS statistical package program and the analysis results were interpreted. As a result, the conceptual errors that occur in students who receive accounting lessons, the gender addressed in the course of study, the circumstances of receiving lessons, the choice of accounting profession when graduated, the reasons for working in accounting lessons, the working hours spent for accounting lessons and the student's continued status variations have been significantly different.

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