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ACCT AINV ALLH AQUA ARTH ARTS AUDV AVAT BIOH BIOL BIOT BLAR BLCN BLOC BLSV BMED BMSC BOTN BUSN CHEM CHIR CNSL COIS COIT COMM COMT CQUN CREA CULT DGTL DNCE DRMA ECOM ECON EDCU EDEC EDED EDEL EDFE EDHE EDSE EDVT ENAC ENAE ENAG ENAM ENAR ENCO ENEA ENEC ENEE ENEG ENEM ENEP ENEV ENIM ENMG ENML ENMM ENPG ENPO ENRG ENSD ENSE ENTA ENTC ENTE ENTG ENTI ENTM ENTZ ENVH ENVR ESSC EVST FAHE FARM FILM FINC FSEH GENE GEOG GEOH GOVP HIST HLPB HLTH HLTP HMGT HMSC HRMT HUMT IEXC INDG JALC JAPN JAZZ JOUR LAWS LITR LNGC LNGE LOTE MARN MATH MBIO MDWF MEDI MEDS MGMT MMST MNTR MQPR MRKT MUSC NHLT NHPE NURS NUTR OCCT OCHS OLTC ORAL PERF PHRM PHYG PHYS PMSC PODI PPMP PROP PSIO PSYC RAIL RELG SAFE SCIE SKIL SOCL SOWK SPCH SREC STAT SWHS THTR TOUR VART WELF WRIT ZOOLACCT29083 Theory of Accounting
Course details
This course introduces students to different theories of financial accounting which underlie the study, practice and regulation of accounting within Australia and internationally. It examines arguments for and against the regulation of accounting, and examines contemporary issues in accounting practice including voluntary disclosure. Students will look at corporate strategy measures such as the balanced scorecard and issues relating to corporate governance. The use of case studies and literature searches provides students with skills to critically evaluate financial accounting theories and the study, practice and regulation of accounting.
Course at a glance
| Career: | Postgraduate |
| Credit points: | 8 |
| Requisites: | Prerequisite course ACCT 20052 Financial Accounting, and only available to students studying the Master of Accounting or Master of Professional Accounting Programs. |
| Student Contribution Band: | 2 |
| EFTSL: | 0.16667 |
Course availability
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