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On successful completion of this course students will be able to:

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

At this advanced level of study you are much more responsible for the quality of your learning than when you first entered university. Accordingly, active rather than passive learning is emphasised. For each topic there are self-study questions and tutorial questions. Self-study questions Self-study questions facilitate your comprehension of the content of the prescribed readings. Guidance on self-study questions is provided on MyUni. Your learning will be enhanced by attempting the questions before referring to the guidance notes to assess your response. Tutorial questions Tutorial questions are generally more challenging than self-study questions because they emphasise analysis, evaluation and synthesis of information, as well as the development of creative solutions to problems. There are two types of tutorial questions:

• Tutorial questions that you should attempt in preparation for the tutorial, and which are submitted electronically as homework; and
• In-class activities, which are to be completed during tutorials.

• The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

Students in this course are expected to attend or watch one lecture and participate in one tutorial class each week.

• Lectures : 2 hours per week, commencing WEEK 1
• Students are introduced to each topic in pre-recorded podcasts and mini-lectures. The timetabled lecture time is used for a variety of learning activities, including workshops and demonstration of problems and cases.
• Tutorials: 1 hour per week, Tutorials START WEEK 2 The University expects full-time students (i.e. those taking 12 units/semester) to devote a total of 48 hours/week to their studies.
• Accounting Theory is a three-unit course and you are expected to commit 8 - 9 hours of private study outside of your regular classes.

Topic
Topic 1: Why we need to exercise judgement in applying principles-based accounting standards               
Communication skills workshop - Analysing the question

Topic 2: Definition and recognition AND
Introduction to Small Group Discovery (SGD) Project

Topic 3: Measurement and disclosure

Workshop on using databases for the SGD project         
Communication skills workshop - Critiquing writing SGD Research and teamwork skills

Topic 4: Exercising judgement in choosing an accounting policy         

Topic 5: The role of ethics in accounting

Topic 6: Economic consequences of accounting policy choice- agency theory 

Topic 7: Capital markets research

Topic 8A: Social & environmental reporting

Topic 8B: Social & environmental reporting and accounting for carbon trading          

Course overview, workshop on exam skills and revision

Writing task	Individual	TBA refer course Canvas page	2%	(COURSE LEARNING OUTCOME) 1,4
Test 1	Individual	TBA refer course Canvas page	15%	1, 4
Individual Assignment	Individual	TBA refer course Canvas page	8%	1, 2, 4
Test 2	Individual	TBA refer course Canvas page	10%	1
Tutorial Activities	Individual	Weekly homework	4%	1, 2, 4, 5
Research Project	Group component	TBA refer course Canvas page	8%	1, 3, 4
	Individual component	TBA refer course Canvas page	8%	1, 3, 4
Final Exam	Individual	Exam Period (details TBA)	45%	1, 2, 4, 5

 

 

Test 1 15%
The test will cover topics one to three, inclusive and be held on-line during the scheduled lecture time. Further details will be posted on MyUni. 
Test 2 10%
The test will cover topic six and be held on-line during the scheduled lecture time. Further details will be posted on MyUni. Missed tests and writing tasks cannot be 'made up' on another occasion for any reason (including medical). Requests for special consideration may be made in accordance with University policy and, if granted, will be addressed by reweighting of assessment.
Tutorial Activities: 4%
Marks will be awarded for completion of homework. Completed homework must be uploaded on MyUni each week by 6.00 p.m. one day prior to your scheduled tutorial. The homework will be assessed four times per semester. Students are not given prior knowledge of the weeks in which homework will be assessed. Tutors do not provide feedback on submitted homework. It is the responsibility of students to take additional notes, etc. during tutorials.

• Assignments must be submitted electronically through MyUni Turnitin.
• Please retain a copy of all assignments submitted.
• All group members are expected to contribute approximately equally to the group project.

We acknowledge the contribution of feedback from past students in our endeavours to provide a more effective learning environment.