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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.
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.
ACCT211
AFIS301, ACIS311, AFIS311, AFIS501.
Michael Falta
Course Outline Outline Learn
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 .