Unit aim

Introduces students to the general nature of accounting theory and its function in relation to problems confronting the profession. The profession operates in the context of an accounting practice including accounting rules, principles, standards and process of evolving professional changes in company and corporate affairs.

Unit content

Topic 1 Theories of accounting
Topic 2 Measurement in accounting
Topic 3 Regulation of accounting
Topic 4 Corporate social responsibility
Topic 5 Corporate governance
Topic 6 Critical accounting theory

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

Learning outcomes and graduate attributes

Prescribed texts

Session 2

  • Deegan, C, 2014, Financial Accounting Theory, 4th edn, McGraw Hill, Crows Nest. ISBN: 978 0 070 27726 7.

Session 3

  • Deegan, C, 2014, Financial Accounting Theory, 4th edn, McGraw Hill, Crows Nest. ISBN: 978 0 070 27726 7.
Prescribed texts may change in future study periods.

Teaching and assessment

Coffs Harbour

Teaching method
Lecture online 1 hour (10 weeks)
Tutorial on-site 2 hours (10 weeks)
Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Gold Coast

Teaching method
Lecture online 1 hour (10 weeks)
Tutorial on-site 2 hours (10 weeks)
Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Hong Kong

Teaching method
Structured online learning
Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Lismore

Teaching method
Lecture online 1 hour (10 weeks)
Tutorial on-site 2 hours (10 weeks)
Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Online

Teaching method
Lecture online 1 hour (10 weeks)
Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Papua New Guinea - IBSU Port Moresby

Teaching method
Structured online learning
Assessment
Discussion board20%
Presentation40%
Exam: closed book40%

Sydney

Teaching method
Lecture online 1 hour (10 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Discussion board20%
Presentation40%
Exam: closed book40%
Notice

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2014 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.