302130 (v.2) Accounting (Theory and Issues) 512


Area:

School of Accounting

Credits:

25.0

Contact Hours:

3.0
 
** The tuition pattern below provides details of the types of classes and their duration. This is to be used as a guide only. For more precise information please check your unit outline. **
 

Seminar:

1 x 3 Hours Weekly

Prerequisite(s):

302128 (v.2) Accounting (Corporate) 511 or any previous version
 

Syllabus:

Normative theories of accounting. Positive accounting theory. International accounting and the effects of cultural difference and harmonisation efforts. New accounting systems - social and environment factors. Advanced consolidation issues. Other issues in financial accounting including leases, foreign currency transactions, heritage assets, self-generating and regenerating assets.
 
** To ensure that the most up-to-date information about unit references, texts and outcomes appears, they will be provided in your unit outline prior to commencement. **
 

Field of Education:

80100 Accounting (Narrow Grouping)

HECS Band (if applicable):

2

Extent to which this unit or thesis
utilises online information:

Supplemental

Result Type:

Grade/Mark

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 Dongbei Uni Econs Fin China Trimester 1A Y    
2004 Mktg Inst of S'pore Trimester 2A Y    
2004 Open University HK Trimester 1A Y    
2004 Open University HK Trimester 3A 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