ACCT311-13S1 (C) Semester One 2013

Financial Accounting Theory

15 points

Details:
Start Date: Monday, 18 February 2013
End Date: Sunday, 23 June 2013
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 3 March 2013
  • Without academic penalty (including no fee refund): Sunday, 19 May 2013

Description

Develops a deeper and more critical appreciation of what defines contemporary accounting theory and practice and what it is that should define the nature, scope and future of accounting. Students are encouraged to explore the conventional wisdom, idiosyncracies and solecisms of accounting.

Learning Outcomes

  • On successful completion of the course, you should be able to:
  •  Demonstrate an understanding of accounting theory and its importance to the understanding and practice of accounting.
  •  Demonstrate an understanding of several theories of accounting and their implications for the future development of accounting, including positive and normative theory, inductive and deductive theory development, Positive Accounting Theory, legitimacy theory, etc.
  •  Demonstrate an awareness of the nature of a range of issues in contemporary accounting practice, and demonstrate an ability to critically engage in debates concerning a range of matters related to the development of accounting theory and practice.
  •  Demonstrate an understanding of issues related to the theory and practice of accounting, and be able to demonstrate this in oral and written form.
  •  Recognise and discuss a range of factors which have influenced and continue to influence the development of the accounting profession, including globalisation, ethical theory, regulation, professionalisation, culture, and religion.
  •  Critically evaluate (in writing and orally) issues pertaining to the practice of accounting in a range of contexts, including valuation, standards, and the uses of accounting.

Prerequisites

ACCT211 or ACIS211 or AFIS211

Restrictions

AFIS301, ACIS311, AFIS311, AFIS501.

Course Coordinator

Rob Vosslamber

Assessment

Assessment Due Date Percentage 
Tutorial Participation, Attendance, Presentation 20%
Term Test 15%
Assignment 10%
Final Examination 55%

Textbooks / Resources

There is no prescribed text for this course; rather journal articles and other readings will be prescribed for reading to complement each lecture. This will be made available on Learn.

Course links

Course Outline
Learn

Indicative Fees

Domestic fee $682.00

International fee $3,000.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

For further information see Department of Accounting and Information Systems on the departments and faculties page .

All ACCT311 Occurrences

  • ACCT311-13S1 (C) Semester One 2013
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