Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Lecture: | 1 x 1 Hours Weekly |
Tutorial: | 1 x 2 Hours Weekly |
Prerequisite(s): | 305229 (v.1) Accounting (External Reporting) 260 or any previous version
OR
305227 (v.1) Accounting for Business and Society 261 or any previous version
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Syllabus: | Nature of theory, methods of accounting research. Analysis of attempts to develop theories in accounting including normative and positive theory. Analysis of auditing behaviour, managerial and financial accounting theories. |
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Unit Outcomes: | On successful completion of this unit, students will have - Knowledge of the forces driving accounting standard setting. Knowledge of the capital market research, agency theory and positive accounting theory. Developed information search skills. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | No prescribed references. |
Unit Texts: | Scott, W.R. (2003), Financial Accounting Theory, 3rd Ed. Upper Saddle River, Prentice Hall. |
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Unit Assessment Breakdown: | Assignment 20%. Collected tutorial work 20%. Final exam 60%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | Y | | 2004 | Bentley Campus | Semester 2 | Y | | Y | | 2004 | Bentley Campus | Summer Period | Y | | | | 2004 | Joondalup Campus | Semester 1 | Y | | | | 2004 | Joondalup Campus | Semester 2 | Y | | | | 2004 | Metro College Malaysia | Semester 1 | Y | | | | 2004 | Metro College Malaysia | Semester 2 | Y | | | | 2004 | Miri Sarawak Campus | Semester 1 | Y | | | | 2004 | Miri Sarawak Campus | Semester 2 | Y | | | | 2004 | UHK SPACE Main Campus | Trimester 1A | Y | | | | 2004 | UHK SPACE Main Campus | Trimester 2A | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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