School Of BusinessAccounting Theory and ApplicationsWestern Sydney University Unit Code: 200401.4
Discipline: ACCOUNTING
Student Contribution Band: 4
Level: 7
Credit Points: 10
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.
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| 2689.4 | Master of Professional Accounting | CONTINUING |
| 2689.5 | Master of Professional Accounting | CURRENT |
| 2691.5 | Master of Accountancy | CONTINUING |
| 2790.1 | Graduate Certificate in Accounting | CURRENT |
| 2815.1 | Master of Professional Accounting (Advanced) | CURRENT |
| 8083.2 | Bachelor of Research Studies | CURRENT |