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, the United States 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:	080100 Accounting (Narrow Grouping)
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
2010	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