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Unit Code: ACC706

Unit Name: Accounting Theory & Practice

Description: This unit focuses on critical analysis of controversial accounting issues and challenges facing the accounting profession. To achieve this, the student is exposed to a range of theories about accounting and contemporary accounting practice, to acquire a deeper understanding of accounting beyond the technical procedures. It provides students with a comprehensive understanding of the theoretical constructs and practical applications in financial accounting and encourages students to critically evaluate contemporary accounting practices with respect to the purported objectives of general purpose financial reporting.

Learning Target Outcomes:

Prerequisite: ACC601

Prerequisite Sentence: N/A

Credit Point: 15

Offered In: Semester 2