theory account
UNIVERSITI UTARA MALAYSIA
COLLEGE OF BUSINESS
SESSION A131
______________________________________________________________________________
COURSE CODE : BKAF3083
COURSE : ACCOUNTING THEORY AND PRACTICE
PRE-REQUISITE : BKAF3073 FINANCIAL ACCOUNTING AND REPORTING IV
1.0 SYNOPSIS
This course is an advanced level course focusing on financial accounting theory; and as such, it differs from other accounting courses learnt previously. It is designed to further enhance students’ understanding of the concepts and issues in accounting theory and practices. This course involves the study of the practical and theoretical issues involved in the development, implementation and changes in accounting theories and regulatory framework. As this course will be seminal-like, this course will provide students with some generic skills required in the accounting profession such as team working, interaction, leadership, follower-ship, critical and creative thinking skills, decision making skills, analytical skills, communication skills as well as professional demeanor.
2.0 OBJECTIVES Upon completion of this course, students are expected to:
2.1. analytically understand the formulation, construction and verification of accounting theory, which includes the concepts and issues in this arena;
2.2. critically evaluate the development of conceptual framework project and accounting standard setting;
2.3. methodically comprehend the essential of research in addressing the issues between accounting theory and practices in the real world; and
2.4. systematically analyse current issues in financial accounting and reporting practices through case study-based learning.
3.0 LEARNING OUTCOMES Upon completion of this course, students should be able to:
3.1. scrutinise the development of accounting theory. (C4,P2,A3)
3.2. distinguish the various accounting theory construction approaches and
COLLEGE OF BUSINESS
SESSION A131
______________________________________________________________________________
COURSE CODE : BKAF3083
COURSE : ACCOUNTING THEORY AND PRACTICE
PRE-REQUISITE : BKAF3073 FINANCIAL ACCOUNTING AND REPORTING IV
1.0 SYNOPSIS
This course is an advanced level course focusing on financial accounting theory; and as such, it differs from other accounting courses learnt previously. It is designed to further enhance students’ understanding of the concepts and issues in accounting theory and practices. This course involves the study of the practical and theoretical issues involved in the development, implementation and changes in accounting theories and regulatory framework. As this course will be seminal-like, this course will provide students with some generic skills required in the accounting profession such as team working, interaction, leadership, follower-ship, critical and creative thinking skills, decision making skills, analytical skills, communication skills as well as professional demeanor.
2.0 OBJECTIVES Upon completion of this course, students are expected to:
2.1. analytically understand the formulation, construction and verification of accounting theory, which includes the concepts and issues in this arena;
2.2. critically evaluate the development of conceptual framework project and accounting standard setting;
2.3. methodically comprehend the essential of research in addressing the issues between accounting theory and practices in the real world; and
2.4. systematically analyse current issues in financial accounting and reporting practices through case study-based learning.
3.0 LEARNING OUTCOMES Upon completion of this course, students should be able to:
3.1. scrutinise the development of accounting theory. (C4,P2,A3)
3.2. distinguish the various accounting theory construction approaches and
References: Hendriksen, Eldon,S. (1990). Accounting Theory, 4th ed., Richard D. Irwin Inc., Illinois Littleton, A.C., (1985) Schroeder, R.G., Clark, M.W., & Cathy, J.M., (2001). Financial Accounting Theory and Analysis: Text Readings and Cases, 7thEd., John Wiley & Sons, Inc . Statement on Accounting Theory and Theory Acceptance, AAA Susela, S.D., Hooper, K., Davey, H., (2006)