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ACCT13-303: Accounting Theory and Application


This subject provides a critical examination of the theories underpinning accounting practice and its professional standards. The aim is to foster an understanding of both the rationale underlying accounting principles and standards and how they are applied in practice. The critical appraisal of contemporary practices regarding the accounting standards is emphasised.

Subject details

FacultyBond Business School
Semesters offered
  • January 2018 [Standard Offering]
  • September 2018 [Standard Offering]
  • January 2019 [Standard Offering]
  • September 2019 [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. Demonstrate knowledge of financial accounting theory.
2. Apply a range of accounting standards for recognising, measuring and reporting transactions and balances.
3. Critically apply accounting theory and research to accounting regulation and practice.
4. Demonstrate the ability to conduct research and produce empirical evidence to test accounting theory.
5. Demonstrate the ability to deliver a logically constructed presentation using appropriate visual aids and other media.
6. Demonstrate the ability to provide feedback to peers and adapt to feedback from peers.


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

Subject outlines

Subject dates

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