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

ACC5216 Accounting Theory

Short Description: 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
Grading basis : Graded
Version produced : 20 May 2019

Requisites

Pre-requisite: (ACC5200 or ACC5202) and 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 http://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. Students will synthesise 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, 2019 On-campus Toowoomba
Semester 1, 2019 Online
Semester 2, 2019 On-campus Springfield
Semester 2, 2019 Online