CO3013:03
Accounting Theory
| Townsville, Cairns | HECS Band 2 |
26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 1.
Staff: Dr M Alam (Townsville campus).
The nature of accounting theory, accounting theory and policy, alternative accounting models for profit and capital measurement, the role of empirical research and future trends in accounting.
Learning Objectives:
- demonstrate a knowledge and understanding of accounting theory and policy;
- apply this knowledge and understanding to analyse contemporary accounting regulation and the likely impacts of new developments in this area;
- demonstrate an understanding of the theoretical and practical aspects of alternative accounting models for profit and capital measurement in times of changing prices;
- analyse and discuss selected trends in accounting.
Assessment by on-course assessment (25%); essay (25%); final examination (50%).