摘要：The processes of change and development experienced in every field nowadays with globalization and rapid improving technology have also presented themselves in the field of education. Changes in education have undoubtedly influenced accounting and accounting education. In order to complete and improve the deficiencies of accounting education, the misconceptions in accounting courses in accounting education should be determined and resolved. In this way, the quality of accounting education will be increased. The purpose of this practice is to investigate the existence of misconceptions in some concepts in accounting courses. A two-tier diagnostic test was developed to detect misconceptions. In this test, the first stepcoversthe demographic features. The second step consists of two stages for the detection of misconceptions; the first is made up of multiple choice and the second is open-ended 20 questions. The total of 112 4th year students of thedepartment of business administration Karamanoğlu Mehmetbey University Faculty of Economics and Administrative Sciences particapted in the present research. In the research, demographic features were analyzed in SPSS 24 package program and two-tier diagnostic test was used for misconception detection questions and the results were grouped. According to the findings of the research, students have misconceptions in some concepts.
