ACCT311-17S1 (C) Semester One 2017

Financial Accounting Theory

15 points

Details:
Start Date: Monday, 20 February 2017
End Date: Sunday, 25 June 2017
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Friday, 3 March 2017
  • Without academic penalty (including no fee refund): Friday, 19 May 2017

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 presents conceptual underpinnings and pragmatic analyses of some of the important and fundamental aspects of accountancy, such as the evolution of accounting thought, accounting regulation, income measurement and ethics. At the conclusion of the course students will have read more widely in accountancy and will have acquired a deeper and more critical appreciation of what defines contemporary accounting practice, and what it is that should define the nature, scope and future of accountancy. Students will be encouraged to challenge the conventional wisdom and practices of accountancy and to highlight significant issues that arise from financial reporting.

Learning Outcomes

Financial accounting theory is an elective course and part of the commerce degree at the University of Canterbury.  In ACCT311, students will be given opportunity to:
demonstrate advanced knowledge of your selected subject major, informed by the broader context of commerce (LG1).
This is the main learning goal of the course. The ability to:
use analytical thinking and problem-solving skills to address specific problems (LG2)
are skills that support LG1, and will also be trained in the ACCT311.

To take away most from the course, students are encouraged to participate in all the learning activities and sessions times (lectures and tutorial), not only to best prepare themselves for the assessments (exercises, test and exam) but also to train the skills expressed in LG1 and LG2.

Prerequisites

Restrictions

AFIS301, ACIS311, AFIS311, AFIS501.

Course Coordinator

Michael Falta

Assessment

Assessment Due Date Percentage 
Test 30%
Exercises 20%
Final Exam 50%

Course links

Course Outline Outline
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Indicative Fees

Domestic fee $775.00

International fee $3,188.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

For further information see Department of Accounting and Information Systems .

All ACCT311 Occurrences

  • ACCT311-17S1 (C) Semester One 2017