Accounting Theory

Undergraduate | 2026

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Mode icon
Mode
Mode
Your studies will be on-campus, and may include some online delivery
On campus
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Area/Catalogue
ACCT 3015
Course ID icon
Course ID
205084
Campus icon
Campus
Adelaide City Campus
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course owner
Course owner
Adelaide University
Course level icon
Course level
3
Work Integrated Learning course
Work Integrated Learning course
No
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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

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)

  • must have completed ACCT2013 Financial Accounting (UoA)

Corequisite(s)

N/A

Antirequisite(s)

  • must not have completed ACCTING3500 Accounting Theory at the University of Adelaide

Assumed knowledge

N/A

Textbook(s)

N/A

Inherent requirements

N/A

Other resources

N/A

Assessment

N/A

Fee calculator

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Study Abroad student tuition fees are available here.

Only some Postgraduate Coursework programs are available as Commonwealth Supported. Please check your program for specific fee information.

The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.