5242 (v.8) Accounting (Financial Theory) 561
| Area: | School of Accounting |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Seminar: | 1 x 3 Hours Weekly |
| Syllabus: | Financial accounting theory. A review of attempts to develop a conceptual framework in accounting and the need for such a framework to develop accounting standards. The regulatory mechanisms in the United Kingdom, United States of America and Australia,and their effectiveness. Aspects of the allocation problem, and capital maintenance concepts. |
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| Unit Outcomes: | On successful completion of this unit, students will have - Advanced knowledge of financial accounting theory. A good knowledge of the different classifications of theory, specifically normative, positive and behavioural theory. The ability to discuss and compare the pros and cons of the above theories.The ability to defend arguments and articulate the appropriateness of given statements. Good writing, speaking out, presenting and information literacy 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: | No prescribed texts. |
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| Unit Assessment Breakdown: | Final exam 40%. Presentation 20%. Two assignments 40%. This is by grade/mark assessment. |
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | | |
Current as of: February 2, 2004
CRICOS provider code 00301J
