Unit

School Of Business

Accounting Theory and ApplicationsWestern Sydney University Unit Code: 200401.4

Discipline: ACCOUNTING

Student Contribution Band: 4

Level: 7

Credit Points: 10

Co ordinator
Qingliang Tang


Assumed Knowledge
Basic knowledge of accounting principles


Equivalent Units
51264 - Financial Accounting D (PG)

Prerequisite
200400 Company Accounting

Unit Enrolment Restrictions
Students must be enrolled in a postgraduate Business course or in courses 8083 Bachelor of Research Studies, 8084 Master of Research (HC) and 8085 Master of Research (LC). The prerequsite requirement noted above does not apply to students enrolled in courses 8083 Bachelor of Research Studies, 8084 Master of Research (HC) and 8085 Master of Research (LC). Students wishing to take this unit as an elective need approval from the Course Advisor.


Teaching Periods
Nothing on offer.

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About this Unit
Basic questions of the role accounting performs in society are considered from economic, social and environmental perspectives. The nature of the statements advanced to give accounting legitimacy, together with their philosophical underpinnings, are examined. Selected accounting theories and philosophies will be examined and advanced applications in alternative accounting models considered. Accounting research and appropriate methodologies are introduced.


Courses
2689.4Master of Professional AccountingCONTINUING
2689.5Master of Professional AccountingCURRENT
2691.5Master of AccountancyCONTINUING
2790.1Graduate Certificate in AccountingCURRENT
2815.1Master of Professional Accounting (Advanced)CURRENT
8083.2Bachelor of Research StudiesCURRENT




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