CO3013 - Accounting Theory

Credit points:	03
Year:	2007
Student Contribution Band:	Band 2
Administered by:	Discipline of Accounting & Finance

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 Outcomes

• analyse and discuss selected trends in accounting;
• apply this knowledge and understanding to analyse contemporary accounting regulation and the likely impacts of new developments in this area;
• demonstrate a knowledge and understanding of accounting theory and policy;
• demonstrate an understanding of the theoretical and practical aspects of alternative accounting models for profit and capital measurement in times of changing prices.

Graduate Qualities

• The ability to think critically, to analyse and evaluate claims, evidence and arguments;
• The ability to adapt knowledge to new situations;
• The ability to define and to solve problems in at least one discipline area;
• The ability to communicate effectively with a range of audiences;
• The ability to speak and write logically, clearly and creatively;
• The ability to calculate, produce, interpret and communicate numerical information;
• The ability to select and use appropriate IT tools;
• The ability to access and employ online technologies effectively;
• A coherent and disciplined body of skills, knowledge, values and professional ethics in at least one discipline area;
• The ability to use a variety of media and methods to retrieve, analyse, evaluate, organise and present information;
• The ability to reflect on and evaluate learning processes and products;
• The ability to learn independently and in a self-directed manner;
• A commitment to lifelong learning and intellectual development.

Prerequisites:	CO1001 or CO1003
Inadmissible Subject Combinations:	CO2001

Availabilities
Townsville, Internal, Study Period 1
Census Date 30-Mar-2007
Coordinator:	Mrs Sue Ciccotosto
Lecturer:	Ms Karen Ness.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (50%); other exams (20%); (15%); essays (15%).
Cairns, Internal, Study Period 1
Census Date 30-Mar-2007
Coord/Lect:	Mrs Sue Ciccotosto.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (50%); other exams (20%); (15%); essays (15%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.