CO3013 - Accounting Theory

Credit points:	03
Year:	2008
Student Contribution Band:	Band 3
Administered by:	School of Business

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 04-Apr-2008
Coord/Lect:	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 04-Apr-2008
Coordinator:	Ms Karen Ness
Lecturer:	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%).
JCU Brisbane, Internal, Study Period 21
Census Date 18-Apr-2008
Coordinator:	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%).
JCU Brisbane, Internal, Study Period 23
Census Date 12-Dec-2008
Coordinator:	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%).

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.