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ACT505 - Accounting Theory

2023

Sector

Higher Education

Discipline

Accounting and Finance

Credit Points

Equivalent Units

Prerequisites

Must have passed 2 units in (ACT501, STA510)

Incompatible

Assumed Knowledge

Unit Description

This unit focuses on explaining and discussing the alternative theories and perspectives, contemporary issues and enhancing skills to conduct independent research. It enables students to appreciate the principles and concepts that underlie accounting concepts and application through accounting research, present relevant information to address issues arising in the practice of accounting. The course unit assumes skills in research methods required in researching accounting issues.

Text Book

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Unit Learning Outcomes

1.	Identify and critically analyse the nature of accounting theory and methods of theory.
2.	Apply alternative theoretical frameworks in examining accounting issues and practices.
3.	Analyse emerging issues in accounting and evaluate their implications for the accounting profession.
4.	Identify, develop, apply, and reflect on research skills to investigate accounting issues.

Assessment Overview

	Assessment Task	Value (of total mark)	Related Learning Outcome/s
1.	Weekly online quizzes (10 x 15 minutes)	10%	1,2,3,4
2.	Research Report - Written Assessment (2000 - 3000 words)	40%	1,2,3,4
3.	Final Examination (3 hours)	50%	1,2,3

Unit Availability

Year	Semester	Att Mode	Location	Learning Method	Timetable*
2023	Semester 1	Internal	CDU Waterfront Darwin	OLR	View
2023	Semester 1	External	External Studies	OLR	View
2023	Semester 2	Internal	CDU Waterfront Darwin	OLR
2023	Semester 2	External	External Studies	OLR

* Timetable will be displayed in new tab or window depending on your browser's configuration; ensure Pop-ups are allowed for this site to view the timetable.

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
2023 Domestic Unit Fees (PDF)