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ACT301 - Accounting Theory and Contemporary Issues

2025

Sector

Higher Education

Discipline

Accounting and Finance

Credit Points

Equivalent Units

(CMA301)

Prerequisites

Must have passed 1 unit in (ACT102, CMA101) AND Must have passed 1 unit in (ACT204, CMA204)

Incompatible

Assumed Knowledge

Unit Description

This unit focuses on explaining and discussing the alternative theories and perspectives of accounting. It enables students to appreciate the principles and concepts that underlie accounting practice and to present relevant information to address issues arising in practice.

Unit Learning Outcomes

1.	Identify and assess the nature of accounting theory and methods of theory development in accounting.
2.	Apply alternative theoretical frameworks in examining accounting issues and practices.
3.	Demonstrate an understanding of the need for regulation of financial accounting and the approach to regulation in Australia.
4.	Analyse emerging issues in accounting and evaluate its implications for the accounting profession.

Assessment Overview

	Assessment Task	Value (of total mark)	Related Learning Outcome/s
1.	Quizzes (x4)	20%	1,2,3
2.	Written assignment (1000 - 1500 words)	30%	1,2,3,4
3.	Final Examination (3 hours)	50%	1,2,3,4

Unit Availability

Year	Semester	Att Mode	Location	Learning Method	Timetable*
2025	Semester 1	Internal	Danala - Education and Community Precinct	OLR	View
2025	Semester 1	External	External Studies	OLR

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OLR: Internet access is required for this unit as students are required to access study materials provided on-line through Learnline. Please log into Learnline on the first day of each teaching period. For more information about Learnline, please click here.

Critical Dates

Important Dates for Students

Fee Information:
Fees and Payments
Student Services and Amenities Fees
2025 Domestic Unit Fees (PDF)