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ACCT13-303: Accounting Theory and Application


This subject develops knowledge of contemporary accounting theory and associated research and how they contribute to the development of the accounting environment and accounting practice. The subject focuses on accounting regulation, reporting practice and the usefulness of accounting information. Emphasis is given to the relevance of accounting theory to practice.

Subject details

FacultyBond Business School
Semesters offered
  • January 2018 [Standard Offering]
  • September 2018 [Standard Offering]
Study abroadAvailable to Study Abroad students
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2017: $4,205
  • Commencing in 2018: $4,247

Learning outcomes

1. Provide students with knowledge of financial accounting theory and associated research.
2. Develop an appreciation of the relevance and application of accounting theory and research to the current accounting environment. (Graduate Attributes 1, 3 and 4)
3. Equip students with the knowledge to critically analyse contemporary accounting issues. (Graduate Attributes 1 and 4)
4. Provide students with knowledge of the relationship between accounting theory, research and accounting reporting practice. (Graduate Attributes 1, 2 and 4)


Students must have successfully completed ACCT13-301 Financial Accounting and Company Reporting or equivalent prior to undertaking ACCT13-303

Subject outlines

Subject dates

Enrolment opens13/11/2016
Semester start16/01/2017
Subject start16/01/2017
Cancellation 1?30/01/2017
Cancellation 2?06/02/2017
Last enrolment29/01/2017
Last withdrawal?10/02/2017
Teaching census?10/02/2017
Enrolment opens16/07/2017
Semester start11/09/2017
Subject start11/09/2017
Cancellation 1?25/09/2017
Cancellation 2?02/10/2017
Last enrolment24/09/2017
Last withdrawal?06/10/2017
Teaching census?06/10/2017
Standard Offering
Enrolment opens12/11/2017
Semester start15/01/2018
Subject start15/01/2018
Cancellation 1?29/01/2018
Cancellation 2?05/02/2018
Last enrolment28/01/2018
Last withdrawal?09/02/2018
Teaching census?09/02/2018