306-301 Financial Accounting

Subject information

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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.
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	J Godfrey, A Hodgson, S Holmes and V Kam, Accounting Theory. 4th ed., John Wiley and Sons Brisbane, 2000.

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Status:                   Official 2002
Last Modified:            Tuesday May 07 22:11
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Authorised by:            Academic Registrar
Email Enquiries:          Course_Information@registrar.unimelb.edu.au