306-301 Financial Accounting

Subject information

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306-301 Financial Accounting
Credit Points	12.5
Coordinator	To be advised
Prerequisites	333-201 Business Finance.
Pre/corequisites	306-208 Accounting for Corporate Entities.
Semester	1, repeat 2 (view timetable)
Contact	One 2-hour lecture and one 1-hour workshop per week
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.
Generic Skills	High level of development: oral communication; written communication; problem solving; application of theory to practice; interpretation and analysis; critical thinking. Moderate level of development: statistical reasoning; receptiveness to alternative ideas. Some level of development: collaborative learning; team work; use of computer software; synthesis of data and other information.
Assessment	A 3-hour end-of-semester examination (60%) and a 1.5 hour mid-semester test (40%).
Prescribed Texts	To be advised.

Search : Index : Faculty of Economics and Commerce : Accounting and Business Information Systems
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Status:                   Official 2007
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