Universities graduate the qualified human resources required by the enterprises with a certain qualification at the level of associate degree or bachelor degree. Students who are graduated from associate degree level are educated in vocational schools and are graduated as more intermediate staff. Accounting and Tax Applications Programs of vocational colleges also meet the requirement of accounting intermediary or pre-accounting personnel required by enterprises and accounting offices. Students graduating from this program with a certain qualification are employed in every enterprise without any sectoral distinction and respond to an important need of business life. There is a certain qualification expected from these employees employed by enterprises and accounting offices. However, the qualifications of the students who graduated / will be graduated from these programs, the expectations of the enterprises from these personnel and the extent to which they can be met are still not fully determined. In this research, the professional qualifications of associate degree students who are entitled to graduate from Accounting and Tax Applications Program are determined and the expectations of the business world that will employ these students are compared. According to the results of the research; It is seen that students who have previous work experience have the ability to better recognize legal books and documents, to prepare declarations, to recognize and record active and passive accounts and to use accounting package programs better. With this study, it is necessary that the vocational qualifications of associate degree students should be directed to applied education in order to meet the expectations of employers sufficiently.
Vocational School, Accounting and Tax Applications, Accounting Intermediary, Qualification, Businesses