<![CDATA[Analysis of Understanding of Accounting Students Towards Basic Concepts of Accounting(Empirical Studies on Accounting Students of Tanjungpura University Pontianak Graduated From Different Background of Senior High School) By : Claudia Elsa Bapage ABTRACT In general, students who came from high school majoring in social studies and science studies have been given the basic understanding of accounting. From the two objects the understanding of the basic concepts of accounting is definitely different. Students from high schools of social studies receive lessons in accounting less than one sixth of the total number of subjects presented during the 3 school years. Students whose come from high school majoring in science studies are very different from students who come from high school majoring in social studies. They only get accounting subject in the first grade and after entering the second and third grade they are no longer given material about accounting. Therefore, the accounting knowledge of students who came from high school majoring in social studies is definitely greater compared with students from science studies. This study is expected to prove whether the difference in the background of the school has an impact on the understanding of accounting students will be the basic concept of accounting in the lecture bench. The data that will be used is primary data that had been taken by using questionnaire that was distributed to all accounting student in Tanjungpura University. The issues raised from this research by the author are : understanding of students from high school majoring in Social Studies towards basic concepts of accounting, understanding of students from high school majoring in Science Studies towards basic concepts of accounting and hypothesis that had been developed are H3: There is a significant difference of the understanding about basic concepts of accounting between accounting students from high school majoring in social studies and science majoring in Faculty of Economics and Business of Tanjungpura University. The result of this research shows that students from high schools majoring in Social studies have a good understanding towards basic concept of accounting and students from high school majoring in Science studies also have a good understanding towards basic concept of accounting, but the hypothesis are rejected.Keyword :Accounting Understanding, Basic Concept of Accounting, Science Major, Social Major]]>
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