ACC341 Accounting Theory (8)
Prerequisite: (ACC222 or ACC321 or ACC220) and ACC210
Enrolment Restriction: Students who have successfully completed RMBU2640 and RMBU3644 are eligble to enrol as they have met the pre requisite requirements. Not available to students who have completed ACC340. Not available to students who have completed ACC383.
An integrative subject designed to give students an understanding of theory relating to the development of the accounting discipline as it exists today in the global economy. It consists of three segments: the exploration of the nature and function of theories and their application to accounting; a temporal examination of accounting and its devolution to its present form from different theoretical perspectives; and an examination of the application of theoretical perspectives to particular issues in accounting such as financial accounting, ethics, environmental accounting, management accounting and behaviour. Throughout the subject, students are encouraged to consider ethical dimensions of the theory of accounting.