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.
|Faculty||Bond Business School|
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.
Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.
Assumed Prior Learning (or equivalent):
|Standard Offering - Kim Kercher|
|Withdraw – Financial?||13/02/2021|
|Withdraw – Academic?||06/03/2021|
|Withdraw – Financial?||12/06/2021|
|Withdraw – Academic?||03/07/2021|
|Withdraw – Financial?||09/10/2021|
|Withdraw – Academic?||30/10/2021|