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Theory of Financial Accounting (ACCT90013)
Graduate courseworkPoints: 12.5On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
Overview
Availability | Semester 1 Semester 2 |
---|---|
Fees | Look up fees |
Analysis of contemporary accounting issues within the frameworks of agency theory, capital markets theory and human judgement theory. The aim is to develop a critical understanding of established theories and assumptions underpinning financial accounting.
Intended learning outcomes
- Analyse the role of theory development in explaining accounting behaviour;
- Evaluate the principal existing theories that explain the production and/or usage of financial accounting reports;
- Understand the development of accounting standards;
- Synthesise the range of emerging issues in financial accounting;
- Understand the role of accounting information in firm valuation;
- Understand firm's disclosure practice and related regulations;
- Be able to communicate coherently, concisely and effectively in writing;
- Demonstrate a capacity to successfully engage in collaborative activities such as group based work and activities.
Generic skills
On successful completion of this subject, students should have improved the following generic skills:
- Critical thinking, particularly in respect of the body of knowledge of the accounting discipline;
- Explanation of how a body of knowledge is created and disseminated;
- Application of theory to practice;
- Analysis of accounting problems and issues by applying conceptual frameworks;
- Oral and written communication, particularly in relation to the presentation of a logical, authoritative argument;
- Collaborative learning and teamwork.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
ACCT90012 Corporate Reporting or equivalent
Code | Name | Teaching period | Credit Points |
---|---|---|---|
ACCT90012 | Corporate Reporting |
Semester 1 (On Campus - Parkville)
Semester 2 (On Campus - Parkville)
|
12.5 |
Corequisites
None
Non-allowed subjects
None
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Description | Timing | Percentage |
---|---|---|
Group seminar presentation (normally in groups of 3-4 students)
| Throughout the semester | 10% |
End-of-semester examination
| During the examination period | 70% |
Group assignment (normally in groups of 3-4 students)
| From Week 7 to Week 9 | 20% |
Additional details
Last updated: 3 November 2022
Dates & times
- Semester 1
Principal coordinator Qingbo Yuan Mode of delivery On Campus (Parkville) Contact hours One 90 minute lecture and One 90 minute seminar Total time commitment 170 hours Teaching period 4 March 2019 to 2 June 2019 Last self-enrol date 15 March 2019 Census date 31 March 2019 Last date to withdraw without fail 10 May 2019 Assessment period ends 28 June 2019 - Semester 2
Coordinator Xue Jia Mode of delivery On Campus (Parkville) Contact hours One 90 minute lecture and One 90 minute seminar. Total time commitment 170 hours Teaching period 29 July 2019 to 27 October 2019 Last self-enrol date 9 August 2019 Census date 31 August 2019 Last date to withdraw without fail 27 September 2019 Assessment period ends 22 November 2019
Time commitment details
Estimated total time commitment of 170 hours per semester
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
There are no specifically prescribed or recommended texts for this subject.
- Subject notes
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of Management (Accounting and Finance) Course Master of Management (Accounting) - Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Last updated: 3 November 2022