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ACCT71-303: Accounting Theory and Application

Description

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

TypePostgraduate
CodeACCT71-303
EFTSL0.125
FacultyBond Business School
Semesters offered
  • September 2018 [Standard Offering]
  • January 2019 [Standard Offering]
  • September 2019 [Standard Offering]
  • January 2020 [Standard Offering]
  • May 2020 [Standard Offering]
Credit10
Study abroadAvailable to Study Abroad students
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2018: $4,591
  • Commencing in 2019: $4,760

Learning outcomes

1. Demonstrate knowledge of financial accounting theory.
2. Apply 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.

Prerequisites

Please check the subject outline for pre-requisite subjects.

Subject outlines

Subject dates

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
Standard Offering
Enrolment opens18/03/2018
Semester start14/05/2018
Subject start14/05/2018
Cancellation 1?28/05/2018
Cancellation 2?04/06/2018
Last enrolment27/05/2018
Last withdrawal?08/06/2018
Teaching census?08/06/2018
Standard Offering
Enrolment opens15/07/2018
Semester start10/09/2018
Subject start10/09/2018
Cancellation 1?24/09/2018
Cancellation 2?01/10/2018
Last enrolment23/09/2018
Last withdrawal?05/10/2018
Teaching census?05/10/2018