In recent years accounting applications become more complicated because of the growing markets and developing technology. Therefore the requirements of accounting education have increased and trying some new learning techniques have become necessary. Thus, this study was prepared to measure the contribution of concept map technique, used in accounting lessons, to the effect on students learning level. In the first part of the study, the concept map technique and its applications were explained rigorously and then related literature review was given. Later, a research was conducted on the second year students of Business Administration in Faculty of Economics & Sciences who took the “Financial Statement Analyses” course and the effect of concept maps technique on students outcomes related with “ratio analyze” topic was analyzed by using SPSS 17 program. In this study pretest-posttest design was preferred as a true experimental design. According the pretest scores the sample was divided in homogeneous two groups; experimental and control groups and Independent Sample T-test was conducted the post-test scores of the control and experimental group students after instruction. According the test it was found that concept maps increased the students’ achievement.

Keywords:Concept maps, accounting education, expository teaching, meaningful learning, learning level