The Programming of financial accounting education and the forming course contents at higher education

Accounting education is conducted at various levels in our country. Establishments that have place in the economy of the country seek accounting graduates who received the necessary training from higher education establishment and developed skills and abilities. The higher education establishments, in order to meet this demand, have to determine the courses of study, course contents, and the credit of the courses. The Financial Accounting course that is taken through out all. Accounting education is a course that determines what accounting is, conceptual bases of accounting, principles of accounting, and the importance and meaning of accounting to tha economy, society and establishments. Especially the fist course in accounting is very important in this respect; because this course is the course that a student meets the accounting for the first time, obtains an impression of accounting, and makes a decision to whether to work or not to work in this field. The first course has great deal of importance in drawing the students who would select accounting as a career to this field and advance in the careers. AECC established 1988, in USA to make fecommentdations in order to improve the accounting education, review and renee the accounting training program in order to be able to meet the demands of the market by properly trained graduates. As a result of this committee's established to improve And guide and also to make recommendations to the accounting training programs suggestion and studies and other establishment's study and suggestions many of the Accounting Faculties and Schools or departments changed their training programs, along whit their approach to accounting. Due to this students are more active and participates, also gained critical thinking skills; this method provides accounting graduates as individuals who solves problems at the establishment and makes decisions. For the same reasons similar committees and establishment that will guide the accounting training programs, accounting education should be provided in accounting Faculties and/or departments and this should be accepted as unavoidable reality. An existing model's application in our country is suggested.