USQ LogoCourse specification
The current and official versions of the course specifications are available on the web at //www.usq.edu.au/course/specification/current.
Please consult the web for updates that may occur during the year.

ACC5216 Accounting Theory

Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce
Student contribution band : Band 3
ASCED code : 080101 - Accounting

Requisites

Pre-requisite: ACC5202. Students in the MPAC and MBAC must also complete ACC8000.

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at //www.usq.edu.au/current-students/support/computing/hardware.

Synopsis

This course develops the threshold learning outcomes in the areas of knowledge and application skills. Students are introduced to the theory that underpins financial and management accounting practice. Using established accounting theories, the factors or incentives that exist for preparers of financial reports are investigated. These factors require consideration when making financial reporting decisions or evaluating the decisions of others. The primary objective of this course is to overlay theory concepts and a framework to accounting practice from a critical perspective so students see the relevance of theory to practice. This includes an investigation of the popular theories and evidence in regard to financial reporting. The financial reporting issues addressed include the choice of accounting methods, voluntary disclosures, environmental performance reporting, behavioural accounting research and the regulation of financial reporting. As a capstone course for the accounting major, students will be asked to bring together all their learned knowledge of accounting from separate courses and take a critical look at theory and practice of accounting.

Course offers

Semester Mode Campus
Semester 1, 2016 On-campus Toowoomba
Semester 1, 2016 Online
Semester 2, 2016 On-campus Springfield
Semester 2, 2016 Online