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 306-301 Financial Accounting

Credit Points

12.5

HECS Band

2

Coordinator

Ms J Hronsky

Prerequisites

306-202 Intermediate Financial Accounting and 316-202 Intermediate Microeconomics.

Pre/corequisites

306-203 Business Finance.

Semester

1 (view timetable)

Contact

Three hours per week in seminar format

Subject Description

This subject aims to develop a critical understanding of the supporting 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 end-of-semester examination (75%), assignments totalling not more than 2000 words (15%) and seminar participation (10%). Satisfactory completion of this subject requires a 50% pass in the end-of-semester examination.

Prescribed Texts
  • Godfrey J, Hodgson A, Holmes S and Kam V, Accounting Theory. 3rd ed., John Wiley and Sons, Brisbane 1997.
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Status:                   Official 2000
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Email Enquiries:          Course_Information@registrar.unimelb.edu.au