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» 2005 Handbooks
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» ACCG323
ACCG323: Financial Accounting Theory and Practice |
This unit deals with the theory and practice of a selection of contemporary financial accounting issues. The unit provides an evaluation of various theoretical issues and students are challenged to question the foundations of financial accounting and to think critically of current issues in financial accounting. Topics covered in the theory section include a positive theory of accounting; asset measurement, capital maintenance and income concepts under alternative accounting systems; the international dimensions of accounting; professional ethics and critical dimensions in accounting. Topics in the practical application of accounting standards include financial instruments, leasing, employee entitlements, intangibles, extractive industries, and the reporting of general insurance activities.
| Credit Points: | 4 |
| Contact Hours: | 4 |
| When Offered: |
D1 - Day; Offered in the first half-year
D2 - Day; Offered in the second half-year
E2 - Evening; Offered in the second half-year
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| Staff Contact: |
Dr Cummings |
| Prerequisites: |
ACCG101(P); 39 cp; admission to BCom-Accounting
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| Corequisites: |
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| NCCWs: | ACCG321
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| Unit Designations: |
Commerce; Economics;
| | Assessed As: |
Graded
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| Offered By: |
Department of Accounting and Finance |
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