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Theory of Financial Accounting (ACCT90013)
Graduate courseworkPoints: 12.5On Campus (Parkville)
For information about the University’s phased return to campus and in-person activity in Winter and Semester 2, please refer to the on-campus subjects page.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
Semester 1
Stefan Schantl
Semester 2
Yan Li
Please refer to the LMS for up-to-date subject information, including assessment and participation requirements, for subjects being offered in 2020.
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
Due to the impact of COVID-19, assessment may differ from that published in the Handbook. Students are reminded to check the subject assessment requirements published in the subject outline on the LMS
Description | Timing | Percentage |
---|---|---|
Group assignment (normally in groups of 3-4 students)
| From Week 7 to Week 9 | 20% |
Group seminar presentation (normally in groups of 3-4 students)
| Throughout the semester | 10% |
End-of-semester examination
| During the examination period | 70% |
Additional details
Last updated: 3 November 2022
Dates & times
- Semester 1
Mode of delivery On Campus (Parkville) Contact hours One 90 minute lecture and One 90 minute seminar Total time commitment 170 hours Teaching period 2 March 2020 to 7 June 2020 Last self-enrol date 13 March 2020 Census date 30 April 2020 Last date to withdraw without fail 5 June 2020 Assessment period ends 3 July 2020 Semester 1 contact information
Stefan Schantl
- Semester 2
Mode of delivery On Campus (Parkville) Contact hours One 90 minute lecture and One 90 minute seminar. Total time commitment 170 hours Teaching period 3 August 2020 to 1 November 2020 Last self-enrol date 14 August 2020 Census date 21 September 2020 Last date to withdraw without fail 16 October 2020 Assessment period ends 27 November 2020 Semester 2 contact information
Yan Li
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.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 3 November 2022