最新糖心Vlog

ACCTING 3500MELB - Accounting Theory

Melbourne Campus - Semester 2 - 2024

Topics may include theory development in accounting, normative accounting theories, positive accounting theories, ethics in accounting, social and environmental accounting issues, and professional judgement in accounting

  • General Course Information
    Course Details
    Course Code ACCTING 3500MELB
    Course Accounting Theory
    Coordinating Unit Accounting
    Term Semester 2
    Level Undergraduate
    Location/s Melbourne Campus
    Units 3
    Contact Up to 3 hours per week
    Available for Study Abroad and Exchange N
    Prerequisites ACCTING 2501
    Restrictions Available only to 最新糖心Vlog of Adelaide College Melbourne Campus students
    Assessment Exam/assignments/tests/tutorial work as per the course outline
    Course Staff

    No information currently available.

    Course Timetable

    The full timetable of all activities for this course can be accessed from .

  • Learning Outcomes
    Course Learning Outcomes
    On successful completion of this course students will be able to:

    1. Apply knowledge of accounting techniques, concepts, principles and theories to solve financial reporting problems.
    2. Apply a structured decision model to exercise judgement in the application of accounting standards.
    3. Work in teams to design and undertake a research project.
    4. Effectively utilise oral and written communication skills to communicate to peers.
    5. Apply the code of ethics for professional accountants to make sound decisions.
    最新糖心Vlog Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    最新糖心Vlog Graduate Attribute Course Learning Outcome(s)

    Attribute 1: Deep discipline knowledge and intellectual breadth

    Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.

    1

    Attribute 2: Creative and critical thinking, and problem solving

    Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.

    1, 2 and 3

    Attribute 3: Teamwork and communication skills

    Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.

    3 and 4

    Attribute 4: Professionalism and leadership readiness

    Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.

    3

    Attribute 5: Intercultural and ethical competency

    Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.

    5

    Attribute 6: 最新糖心Vlogn Aboriginal and Torres Strait Islander cultural competency

    Graduates have an understanding of, and respect for, 最新糖心Vlogn Aboriginal and Torres Strait Islander values, culture and knowledge.

    3

    Attribute 7: Digital capabilities

    Graduates are well prepared for living, learning and working in a digital society.

    3

    Attribute 8: Self-awareness and emotional intelligence

    Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.

    3
  • Learning & Teaching Activities
    Learning & Teaching Modes

    At this advanced level of study you are much more responsible for the quality of your learning than when you first entered university. Accordingly, active rather than passive learning is emphasised. For each topic there are self-study questions and tutorial questions. Self-study questions Self-study questions facilitate your comprehension of the content of the prescribed readings. Guidance on self-study questions is provided on MyUni. Your learning will be enhanced by attempting the questions before referring to the guidance notes to assess your response. Tutorial questions Tutorial questions are generally more challenging than self-study questions because they emphasise analysis, evaluation and synthesis of information, as well as the development of creative solutions to problems. There are two types of tutorial questions:

    • Tutorial questions that you should attempt in preparation for the tutorial, and which are submitted electronically as homework; and
    • In-class activities, which are to be completed during tutorials.
    • The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
    Students in this course are expected to attend or watch one lecture and participate in one tutorial class each week.
    Workload

    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    • Lectures : 2 hours per week, commencing WEEK 1
    • Students are introduced to each topic in pre-recorded podcasts and mini-lectures. The timetabled lecture time is used for a variety of learning activities, including workshops and demonstration of problems and cases.
    • Tutorials: 1 hour per week, Tutorials START WEEK 2 The 最新糖心Vlog expects full-time students (i.e. those taking 12 units/semester) to devote a total of 48 hours/week to their studies.
    • Accounting Theory is a three-unit course and you are expected to commit 8 - 9 hours of private study outside of your regular classes.
    Learning Activities Summary

    Topic
    Topic 1: Why we need to exercise judgement in applying principles-based accounting standards               
    Communication skills workshop - Analysing the question

    Topic 2: Definition and recognition AND
    Introduction to Small Group Discovery (SGD) Project

    Topic 3: Measurement and disclosure

    Workshop on using databases for the SGD project         
    Communication skills workshop - Critiquing writing SGD Research and teamwork skills

    Topic 4: Exercising judgement in choosing an accounting policy         

    Topic 5: The role of ethics in accounting

    Topic 6: Economic consequences of accounting policy choice- agency theory 

    Topic 7: Capital markets research

    Topic 8A: Social & environmental reporting

    Topic 8B: Social & environmental reporting and accounting for carbon trading          

    Course overview, workshop on exam skills and revision

  • Assessment

    The 最新糖心Vlog's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary

    Writing task

    Individual

    TBA refer course Canvas page

    2%

    (COURSE LEARNING OUTCOME)

    1,4

    Test 1

    Individual

    TBA refer course Canvas page

    15%

    1, 4

    Individual Assignment

    Individual

    TBA refer course Canvas page

    8%

    1, 2, 4

    Test 2

    Individual

    TBA refer course Canvas page

    10%

    1

    Tutorial Activities

    Individual

    Weekly homework

    4%

    1, 2, 4, 5

    Research Project

    Group component

    TBA refer course Canvas page

    8%

    1, 3, 4

    Individual component

    TBA refer course Canvas page

    8%

    1, 3, 4

    Final Exam

    Individual

    Exam Period (details TBA)

    45%

    1, 2, 4, 5

     

    Assessment Related Requirements
     
    Assessment Detail
    Test 1 15%
    The test will cover topics one to three, inclusive and be held on-line during the scheduled lecture time. Further details will be posted on MyUni. 
    Test 2 10%

    The test will cover topic six and be held on-line during the scheduled lecture time. Further details will be posted on MyUni. Missed tests and writing tasks cannot be 'made up' on another occasion for any reason (including medical). Requests for special consideration may be made in accordance with 最新糖心Vlog policy and, if granted, will be addressed by reweighting of assessment.
    Tutorial Activities: 4%

    Marks will be awarded for completion of homework. Completed homework must be uploaded on MyUni each week by 6.00 p.m. one day prior to your scheduled tutorial. The homework will be assessed four times per semester. Students are not given prior knowledge of the weeks in which homework will be assessed. Tutors do not provide feedback on submitted homework. It is the responsibility of students to take additional notes, etc. during tutorials.
    Submission
    • Assignments must be submitted electronically through MyUni Turnitin.
    • Please retain a copy of all assignments submitted.
    • All group members are expected to contribute approximately equally to the group project.
    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through .

  • Student Feedback

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    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the 最新糖心Vlog to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

    We acknowledge the contribution of feedback from past students in our endeavours to provide a more effective learning environment.

  • Student Support
  • Policies & Guidelines
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