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	333-201 Business Finance
Semester	1, repeat 2 (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 (70%), an assignment totalling not more than 1500 words (10%), a mid-semester test of not more than 1 hour (10%) and seminar participation (10%).
Prescribed Texts	J Godfrey, A Hodgson, S Holmes and V Kam, Accounting Theory. 4th edn, John Wiley and Sons Brisbane, 2000.

Search : Index : Faculty of Economics and Commerce : Accounting and business information systems
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Next 306-302 Enterprise Performance Management

Status:                   Official 2003
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