Handbook 1996 : Faculty of Economics and Commerce (Volume 3 page 189)
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Year 3 Accounting.
Credit points: 12.5
Coordinator: Dr J Godfrey.
Prerequisite: 306-202 Intermediate Financial Accounting and 316-202 Intermediate Micro-economics.
Contact: Three hours per week.
Timetable: First semester
Objectives:
On completion of this subject a student should:
- understand the role of theory development in explaining accounting behaviour;
- appreciate the principal existing theories that explain the production and/or usage of accounting reports;
- understand and think critically about the accounting regulatory process;
- understand the principles that underlie the recognition and measurement of core accounting concepts and think critically about their shortcomings;
- comprehend the range of emerging issues in financial accounting.
Content:
This subject aims to develop a critical understanding of the underpinning theories and assumptions underpinning financial accounting and an analysis of contemporary financial accounting issues. Topics covered include the conceptual framework of accounting; alternative theories for explaining accounting behaviour and accounting choice; the regulatory process as it affects financial reporting; recognition and measurement issues and controversies and emerging issues in accounting.
Assessment:
A 3-hour final examination (80 per cent), an assignment not exceeding 2,000 words (10 per cent) and tutorial assignments and participation (10 per cent).
Prescribed texts:
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Handbook 1996 : Faculty of Economics and Commerce (Volume 3 page 189)
Status: Official 1996 Date created: Oct 9 1995 Last modified: Oct 9 1995 Authorised by: Academic Registrar Email enquiries: Course_Information@registrar.unimelb.edu.au
Maintained by: Dept. of Accounting and Finance, Faculty of Economics and Commerce.
Copyright © University of Melbourne 1995,1996.