ACC3116 Accounting and Society

Units :	1
Faculty or Section :	Faculty of Business, Education, Law and Arts
School or Department :	School of Commerce
Version produced :	23 September 2014

Requisites

Pre-requisite: ACC2113 and ACC2115

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SynopsisACC2113 Management Accounting

Ads by OffersWizard×This course introduces students to the theory that underpins accounting practice. Using established accounting theories, the factors or incentives that exist for preparers offinancial reports are investigated. These factors require consideration when making financial reporting decisions or evaluating the decisions of others. The primary objective of this course is to overlay theory concepts and a framework to accounting practice from a critical perspective so students see the relevance of theory to practice. This includes an investigation of the popular theories and evidence in regard to financial reporting. The financial reporting issues addressed include the choice of accounting methods, voluntary disclosures, environmental performance reporting and the regulation of financial reporting. As a capstone course for the accounting major, students will be asked to bring together all their learned knowledge of accounting from separate courses and take a critical look at theory and practice of accounting.