|Gold Coast||Session 2||Session 2|
|Melbourne||Session 2||Session 2|
|Online||Session 2||Session 2|
|Sydney||Session 2||Session 2|
Introduces students to the general nature of accounting theory and its function in relation to problems confronting the accounting profession. Accounting practices including accounting rules, principles and process are examined within the context of contemporary theoretical perspectives and socio-political behaviours of market participants.
Topic 1 Theories of accounting
Topic 2 Measurement in accounting
Topic 3 Accounting policy choice
Topic 4 Regulation of accounting
Topic 5 Corporate governance
Topic 6 Corporate social responsibility
Topic 7 Critical accounting theory
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
|On completion of this unit, students should be able to:||GA1||GA2||GA3||GA4||GA5||GA6||GA7|
|1||make a clear distinction between different theories of accounting||Creativity||Ethical practice||Cultural competence|
|2||relate various concepts of value and capital maintenance to the measurement of both assets and income||Creativity||Ethical practice||Cultural competence|
|3||explain and evaluate managers' incentives and opportunities to choose specific accounting policies||Creativity||Ethical practice||Cultural competence|
|4||identify and evaluate the issues related to the regulation of external financial reporting||Creativity||Ethical practice||Cultural competence|
|5||define corporate governance and assess the effectiveness of various corporate governance mechanisms||Creativity||Ethical practice||Cultural competence|
|6||describe issues related to corporate social responsibility||Creativity||Ethical practice||Cultural competence|
|7||critically evaluate contemporary external company reporting practices.||Creativity||Ethical practice||Cultural competence|
- Deegan, C, 2013, Financial Accounting Theory, 4th edn, McGraw Hill, Crows Nest. ISBN: 9780071013147.
Teaching and assessment
|Lecture online 1 hour (12 weeks)|
|Exam: closed book||40%|
Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2019 Commonwealth Supported only. Student contribution band: 3
Please check the international course and fee list to determine the relevant fees.