Course overview
The aim of this course is to understand some key topics for a career in accounting, including theoretical underpinnings of accounting; ethical issues and professional judgement in accounting; and social and environmental accounting issues.
- Accounting Regulations And Professional Judgment
- Accounting Policy Choices And Consequences
- Emerging And Contemporary Issues In Accounting
Course learning outcomes
- Explain the role of key players, such as standard setting bodies and accountants, in the development of accounting principles
- Apply accounting principles, concepts and theories to critically analyse and solve accounting problems
- Apply a structured decision model to exercise judgement in the application of accounting standards and frameworks
- Analyse contemporary and emerging issues in accounting practice
- Apply the code of ethics for professional accountants to make informed decisions
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