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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 engages students to establish a fundamental understanding of the nature and development of accounting theory and its application and regulation. It builds on the students' technical skills and understanding of accounting following the successful completion of the required prerequisite(s). The topics covered include the history and development of accounting, traditional approaches to the formulation of accounting, standard setting and institutional arrangements, harmonisation of accounting standards, range of theoretical perspectives and the links between accounting theory, research and practice.
Course at a glance
| Career: | Postgraduate |
| Credit points: | 8 |
| Requisites: | Prerequisite course ACCT 20052 Financial Accounting, and this course is only to be studied by students in the Master of Accounting, Master of Professional Accounting or Graduate Diploma in Accounting Programs. |
| Student Contribution Band: | 2 |
| EFTSL: | 0.16667 |
Course availability
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