Accounting Theory

Undergraduate | 2026

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area/catalogue icon
Area/Catalogue
ACCT 3015
Course ID icon
Course ID
205084
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course level icon
Course level
3
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
No
University-wide elective icon
University-wide elective course
No
Single course enrollment
Single course enrolment
No
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Note:
Course data is interim and subject to change

Course overview

Topics may include theory development in accounting, normative accounting theories, positive accounting theories, ethics in accounting, social and environmental accounting issues, and professional judgement in accounting

Course learning outcomes

  • Apply knowledge of accounting techniques, concepts, principles and theories to solve financial reporting problems.
  • Apply a structured decision model to exercise judgement in the application of accounting standards.
  • Work in teams to design and undertake a research project.
  • Effectively utilise oral and written communication skills to communicate to peers.
  • Apply the code of ethics for professional accountants to make sound decisions.

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A