| Subject Code : | ACC706 | Country : | Australia |
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Assessment Task:
ACC706 - Principles of Accounting - Accounting Theory - Assessment Answer
Apply knowledge of accounting techniques, concepts, principles and theories to solve complex financial reporting problems
Subject Learning Outcomes
- Apply knowledge of accounting techniques, concepts, principles and theories to solve complex financial reporting problems
- Discus theribe the variooretical and philosophical approaches to accounting
- Consolidate and extend knowledge of the components of financial statements through current accounting issues
- Assess the impact of social and environmental factors in accounting.
Overview of the Subject
This subject engages students to develop a deeper appreciation of the function of accounting in today’s complex business environment. Students will be introduced to the role of theory in the , application and regulation of accounting. The subject builds on students' technical skills and their foundational knowledge of accounting practice. Topics include theory development in accounting, normative accounting theories, positive accounting theories, traditional approaches to the formulation of accounting, standard setting and institutional arrangements, ethics in accounting, social and environmental accounting issues, and professional judgement in accounting.
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