Offered
Gippsland First semester 2008 (Off-campus)
Gippsland Second semester 2008 (Off-campus)
Synopsis
Scientific method and emergency of accounting theory. General descriptive theories. General prescriptive theories. Not-for-profit, conceptual framework and neo-empirical research. Business ethics.
Objectives
The learning goals associated with this unit are to:
- examine the historical and theoretical background which produced contemporary accounting concepts;
- critically review conventional accounting practice
- consider alternative accounting models that have been proposed as a basis for developing systems for collecting and reporting economic information for decision-making
- study the regulation of financial accounting and the development of international accounting as they relate to the conceptual framework
- understand basic ethics principles and the application of these principles in the field of business.
Assessment
Within semester assessment: 30%
Examination (3 hours): 70%
Prerequisites
AFG9073
Prohibitions
AFX5631, AFX9560
