5242 (v.8) Accounting (Financial Theory) 561

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

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.

** 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)

Funding Cluster:

02 - Accounting, Administration, Economics, Commerce

SOLT (Online) Definitions*:

Supplemental
*Extent to which this unit or thesis utilises online information

Result Type:

Grade/Mark

Availability

Year	Location	Period	Internal	Partially Online Internal	Area External	Central External	Fully Online
2005	Bentley Campus	Semester 1	Y

Area External	refers to external course/units run by the School or Department or offered by research.
Central External	refers to external and online course/units run through the Curtin Bentley-based Distance Education Area
Partially Online Internal	refers to some (a portion of) learning provided by interacting with or downloading pre-packaged material from the Internet but with regular and ongoing participation with a face-to-face component retained. Excludes partially online internal course/units run through the Curtin Bentley-based Distance Education Area which remain Central External
Fully Online	refers to the main (larger portion of) mode of learning provided via Internet interaction (including the downloading of pre-packaged material on the Internet). Excludes online course/units run through the Curtin Bentley-based Distance Education Area which remain Central External