| 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. |
| Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information. |
| 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. |
| 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 | | | |
