Ay, Mustafa2020-03-262020-03-262012Ay, M., (2012). University Students' Comprehension Difficulties in Accounting Subjects and Their Reasons. Energy Education Science and Technology Part B-Social and Educational Studies, 4(1), 323-330.1308-7711https://hdl.handle.net/20.500.12395/28602This research aims at determining the comprehension difficulties of senior year students in accounting subjects of the faculty of economic and administrative sciences and the reasons for these difficulties. The subjects in the curriculum of the courses related to accounting were collected under 21 headings and 137 senior year students in the faculty of economic and administrative sciences were asked about their comprehension difficulties in these subjects and the reasons for these using a questionnaire. The subjects that these students have the most difficulty in comprehending were determined as: cost calculation systems, financial management, the inventory process, accounting standards, financial statement analysis and cost accounting. The primary reasons for comprehension difficulties were indicated as: the subjects being maths-intensive, based on rote learning and memorization and not inclusive of adequate case studies.eninfo:eu-repo/semantics/openAccessAccounting educationAccounting studentsAccounting subjectsComprehension difficultiesArticle41323330N/AWOS:000292127400032N/A