Accounting Theory

ACC30008 12.5 Credit Points Hawthorn, Online, Sarawak Available to incoming Study Abroad and Exchange students

Duration

  • One Semester or equivalent
     

Contact hours

  • 24 hours face to face + blended

On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.

2023 teaching periods

Hawthorn

Higher Ed. Semester 1
Hawthorn

Higher Ed. Semester 2

Dates:
27 Feb 23 - 28 May 23

Results:
4 Jul 23

Last self enrolment:
12 Mar 23

Census:
31 Mar 23

Last withdraw without fail:
14 Apr 23

Dates:
31 Jul 23 - 29 Oct 23

Results:
5 Dec 23

Last self enrolment:
13 Aug 23

Census:
31 Aug 23

Last withdraw without fail:
15 Sep 23

More teaching periods
Swinburne Online

Teaching Period 1
Swinburne Online

Teaching Period 3

Dates:
13 Mar 23 - 11 Jun 23

Results:
4 Jul 23

Last self enrolment:
26 Mar 23

Census:
7 Apr 23

Last withdraw without fail:
28 Apr 23

Dates:
6 Nov 23 - 11 Feb 24

Results:
5 Mar 24

Last self enrolment:
19 Nov 23

Census:
1 Dec 23

Last withdraw without fail:
29 Dec 23


Aims and objectives

The primary aim of this unit is to provide students with an understanding of the theoretical framework underlying the discipline of accounting. This will entail a study of the major theoretical concepts and principles in accounting, and the manner in which these concepts and principles are applied in practice.
 
Unit Learning Outcomes (ULO)
On successful completion of this unit students will be able to: 
 
1. Evaluate and discuss the role of regulation in financial reporting and the political forces at play 
2. Evaluate and discuss whether information provided in financial reports is useful to investors and creditors
3. Apply a conceptual approach to the definition and measurement of assets, liabilities, income, revenue, and equity
4. Explain the role of positive accounting theory in explaining and predicting accounting policy choice, the behaviour of the capital markets and the behaviour of relevant individuals, including ethical issues that may arise
5. Research, analyse and discuss complex contemporary financial accounting issues, formulate well-reasoned and coherent arguments and reach well-considered conclusions in relation to those issues