School Of Business

Accounting Theory and ApplicationsWestern Sydney University Unit Code: 200401.2

Discipline: ACCOUNTING

Student Contribution Band: 3

Level: 7

Credit Points: 10

Assumed Knowledge
Basic knowledge of accounting principles

Equivalent Units
51264 - Financial Accounting D (PG)

200396 Introductory Accounting

200400 Company Accounting

Unit Enrolment Restrictions
Students wishing to take this unit as an elective need approval from an Academic Course Advisor (Accounting) and must be enrolled in a postgraduate program in the School of Business.

About this Unit
Fundamental 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, is examined. Selected accounting theories and philosophies will be examined and advanced applications in alternative accounting models considered.

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