School Of Business

Accounting Theory and ApplicationsWestern Sydney University Unit Code: 200401.3

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)

200400 Company Accounting

200398 Auditing (PG)

Unit Enrolment Restrictions
Students must be enrolled in a postgraduate program owned by the School of Business. 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.

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