Advanced financial accounting
Mr Richard Hartshorn
6 points
* 3 hours per week
* First semester
* Gippsland
*
Prerequisite: acceptance in the Bachelor of Business (Honours) program
Objectives On completion of this subject students should be able to identify the basic conventions and doctrines of accounting; develop an understanding of other generally accepted principles that are applied in contemporary accounting models; assess and evaluate the development of the policy making process; apply these procedures when providing measurement and disclosure constraints in the accounting profession; identify major research perspective's that have emerged in financial accounting research on economic consequences; assess the currently emerging critical perspective's research and its implications for accounting.
Synopsis Methodology and development of accounting theory; the interface between accounting research, theory and practice; true income theories; valuation and measurement theories; information economics research; behavioural decision theory research; capital markets based research; agency theory research; critical perspective's on accounting.
Assessment Case study assignment (4000 words): 20%
* Oral
presentations: 10%
* Group presentations: 10%
* Examination (3 hours):
60%
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