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Theory of Financial Accounting (ACCT90013)
Graduate courseworkPoints: 12.5Dual-Delivery (Parkville)
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About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
Semester 1
Semester 2
Overview
Availability | Semester 1 - Dual-Delivery Semester 2 - Dual-Delivery |
---|---|
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
On successful completion of this subject, students should be able to:
- 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: 12 November 2022
Eligibility and requirements
Prerequisites
Code | Name | Teaching period | Credit Points |
---|---|---|---|
ACCT90012 | Corporate Reporting |
Semester 2 (Dual-Delivery - Parkville)
Semester 1 (Dual-Delivery - Parkville)
|
12.5 |
OR
Equivalent
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: 12 November 2022
Assessment
Description | Timing | Percentage |
---|---|---|
Engagement assignment
| Throughout the semester | 30% |
Group midterm assignment (normally in groups of 3-4 students)
| From Week 6 to Week 9 | 20% |
End-of-semester examination
| During the examination period | 50% |
Last updated: 12 November 2022
Dates & times
- Semester 1
Principal coordinator Stefan Schantl Mode of delivery Dual-Delivery (Parkville) Contact hours 1 hour pre-recorded lecture and 2 hour seminar per week Total time commitment 170 hours Teaching period 28 February 2022 to 29 May 2022 Last self-enrol date 11 March 2022 Census date 31 March 2022 Last date to withdraw without fail 6 May 2022 Assessment period ends 24 June 2022 Semester 1 contact information
- Semester 2
Principal coordinator Xue Jia Mode of delivery Dual-Delivery (Parkville) Contact hours 1 hour pre-recorded lecture and 2 hour seminar per week Total time commitment 170 hours Teaching period 25 July 2022 to 23 October 2022 Last self-enrol date 5 August 2022 Census date 31 August 2022 Last date to withdraw without fail 23 September 2022 Assessment period ends 18 November 2022 Semester 2 contact information
Time commitment details
170 hours
Last updated: 12 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: 12 November 2022