52116 ACCOUNTING THEORY

FACULTY OF COMMERCE

Full Unit Specifications
(Variations may occur between Day & External Offerings)


Credit Points 1.00

Pre-requisite: 52002

Synopsis

This unit in financial accounting has two basic teaching objectives:

(1)   to  provide  an examination of the framework of  the  accounting
model and the underlying theories and concepts of accounting;

(2)    to  consider  and evaluate a number of contemporary  issues  in
financial accounting,  and  the  implications  of  accounting   theory
for   existing accounting practices and reporting procedures.