BUSN7005 Contemporary Issues in Accounting
| Offered By | School of Accounting & Business Info Systems |
|---|---|
| Academic Career | Graduate Coursework |
| Course Subject | Business |
| Offered in | First Semester, 2011, Second Semester, 2011, First Semester, 2012, and Second Semester, 2012 |
| Unit Value | 6 units |
| Course Description |
This course engages students in critical analysis of the major approaches to the formulation of an accounting theory. The features, similarities, differences and merits, or otherwise, of alternative theoretical approaches to analysing and dealing with contemporary problems facing accounting and accountants are examined. |
| Learning Outcomes |
At the conclusion of the unit students should have read widely in accounting and have acquired a deeper and more critical appreciation of what defines contemporary accounting practice, and, what it is that ought to define the nature, scope and future of accounting. Students should be familiar with concepts of theory development and theories of accounting policy choice and the measurement of income and the societal use of accounting information. Students should have achieved a deep understanding of selected contemporary issues in accounting, and have developed an ability to critically analyse these issues within the theoretical framework developed in the course. The specific learning objectives identified at the commencement of the lecture material for each of the topics are an integral part of the course. |
| Indicative Assessment |
In-class test - 10% Essay Assignment - 10% Essay Assignment - 20% Final Examination 60% |
| Workload |
10 hours per week (3 hour seminar; 7 hours additional study) |
| Course Classification(s) | SpecialistSpecialist courses are designed for students having reached 'first degree' level of assumed knowledge, which provide for the acquisition of specialist skills; or 'second degree' and higher level of knowledge; or for transition to research training programs; or knowledge associated with professional accreditation. and TransitionalTransitional courses are designed for students from a broad range of backgrounds and learning achievements, which provide for the acquisition of generic skills; or an informed understanding of contemporary issues; or fundamental knowledge for transition to Advanced or Specialist courses. |
| Areas of Interest | Accounting and Commerce |
| Eligibility |
At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree |
| Requisite Statement |
BUSN7008 Financial Statements and Reporting. |
| Prescribed Texts |
See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN7005.pdf |
| Preliminary Reading |
See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN7005.pdf |
| Programs | Graduate Certificate in Accounting, Graduate Certificate in Accounting, Master of Accounting, Master of Business, Master of Commerce, Master of Business, Master of Commerce, Master of Professional Accounting, Master of Accounting, and Master of Professional Accounting |
| Other Information |
For further information please refer to http://cbe.anu.edu.au/courses/course.asp?code=BUSN7005 |
| Academic Contact | See http://cbe.anu.edu.au/courses/course.asp?code=BUSN7005 |
The information published on the Study at ANU 2011 website applies to the 2011 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2010 website.
