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ACCT311-12S1 (C) Semester One 2012
Financial Accounting Theory

15 points, 0.1250 EFTS
20 Feb 2012 - 24 Jun 2012 		↓Other occurrences

Description

Develops a deeper and more critical appreciation of what defines contemporary accounting theory and practice and what it is that should define the nature, scope and future of accounting. Students are encouraged to explore the conventional wisdom, idiosyncracies and solecisms of accounting.

This course builds upon knowledge gained from first and second year courses in accounting to explore theoretical and conceptual issues in accounting. At the conclusion of the course students will have read more widely in accounting and will have acquired a deeper and more critical appreciation of what defines contemporary accounting practice, and more importantly, what it is that should define the nature, scope and future of accounting. Students will be encouraged to challenge the conventional wisdom and practice(s) of accounting and to highlight the idiosyncrasies and solecisms of accounting.

Pre-requisites

ACCT211 or ACIS211 or AFIS211

Restrictions

AFIS301, ACIS311, AFIS311, AFIS501.

Timetable

Lectures
Streams Day Time Where Notes
Stream 01 Tuesday 10:00am-11:00am E9 Lecture Theatre 20 Feb - 1 Apr,
23 Apr - 3 Jun

Tutorials
Streams Day Time Where Notes
Stream 01 Monday 2:00pm-3:00pm Kirkwood KH06 102 27 Feb - 1 Apr,
23 Apr - 3 Jun
Stream 02 Tuesday 12:00pm-1:00pm Kirkwood KF06 102 27 Feb - 1 Apr,
23 Apr - 3 Jun
Stream 03 Thursday 11:00am-12:00pm Kirkwood KD07 27 Feb - 1 Apr,
23 Apr - 3 Jun
Stream 04 Thursday 2:00pm-3:00pm Kirkwood KH06 102 27 Feb - 1 Apr,
23 Apr - 3 Jun

A portion of the assessment is based on your attendance and participation at tutorials. These sessions are intended to discuss and extend the material covered in lectures. Tutorials will involve a mixture of group and whole class discussion.
Students are expected to read the assigned readings and on the basis of these readings to prepare notes that reflect their own thinking and questions prior to each tutorial session. Written notes provide evidence of your preparation for the tutorial class.

Course Coordinator

Rob Vosslamber

Assessment

Assessment Due Date Percentage 
Tutorial Participation & Attendance 30%
Term Test 20%
Final Examination 50%

Examination and Formal Tests

Exam Friday 15 Jun 2012 2:30pm-5:30pm  
Test Friday 30 Mar 2012 7:00pm-8:00pm A1 Lecture Theatre

Textbooks

Recommended Reading

Deegan, Craig , Samkin, Grant; New Zealand financial accounting; 4th ed; McGraw-Hill, 2009.

Gaffikin, M. J. R; Accounting theory : research, regulation and accounting practice; Pearson Education, 2008.

Godfrey, Jayne M. , Hodgson, Allan., Holmes, Scott; Accounting theory; 5th ed; John Wiley & Sons Australia, 2003.

There is no prescribed text for this course; rather journal articles and other readings will be prescribed for reading to complement each lecture. This will be made available on Learn.

Course links

Course Outline
Learn

Fees

Domestic fee $655.00
International fee $2,888.00


For further information see Department of Accounting and Information Systems on the department and colleges page.

All ACCT311 Occurrences

  • ACCT311-12S1 (C) Semester One 2012
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