Özet:

The aim of this study is to study students’ perceptions of the general accounting course through color, animal, type of food, season, game, flowers and objects metaphors. According to this purpose, the survey was applied to students who studied at the Faculty of Economics and Administrative Sciences of Erzincan Binali Yıldırım University and who received the general accounting course. In the analysis of data related to the application, the frequency, percentage, Ki - Quadratic Test and content analysis method has been used. The study finds that the metaphors that students most commonly use for each category are black, pire, winter, serpent, cactus, cactus and calculation machines. In general, it has been found that the negative meaning is more used in the students’ perceptions of the seven metaphors. It also appears that among the perceptions of students about the general accounting course, the perceptions of "contability as a difficult, boring and complex course", "contability as a necessary, useful, important course" and "contability as a course that requires attention and a lot of work" come to the forefront. Finally, it was found that there was a statistically meaningful relationship between the idea of students to choose the accounting profession and the meanings they put on the colour, season, flowers and objects metaphors.

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