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ACC00106 - Contemporary Issues in Accounting (2018)

2014 | 2015 | 2016 | 2017 | 2018

Availabilities:

LocationDomesticInternational
Coffs Harbour Session 2 Session 2
Gold Coast Session 2 Session 2
Lismore Session 2 Session 2
Melbourne N/A Session 2, 3
Online Session 2, 3 Session 2, 3
Papua New Guinea - IBS Enga N/A Session 3
Papua New Guinea - IBS Port Moresby Session 3 N/A
Sydney N/A Session 2, 3

Unit aim

Introduces students to the general nature of accounting theory and its function in relation to problems confronting the profession. The profession operates in the context of an accounting practice including accounting rules, principles, standards and process of evolving professional changes in company and corporate affairs.

Unit content

Topic 1: Theories of accounting
Topic 2: Measurement in accounting
Topic 3: Regulation of accounting
Topic 4: Corporate social responsibility
Topic 5: Corporate governance
Topic 6: Critical accounting theory

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

Learning outcomes and graduate attributes

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
On completion of this unit, students should be able to: GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 explain the main concepts inherent in selected theories of accounting
2 apply various concepts of value and capital maintenance to the measurement of net assets and income
3 relate three theories of regulation to financial reporting
4 relate three theories to explain corporate social responsibility reporting
5 define corporate governance and assess the effectiveness of various corporate governance mechanisms
6 critically evaluate contemporary financial reporting practice.

On completion of this unit, students should be able to:

  1. explain the main concepts inherent in selected theories of accounting
    • GA1: Intellectual rigour
    • GA7: Cultural competence
  2. apply various concepts of value and capital maintenance to the measurement of net assets and income
    • GA1: Intellectual rigour
    • GA2: Creativity
    • GA7: Cultural competence
  3. relate three theories of regulation to financial reporting
    • GA7: Cultural competence
  4. relate three theories to explain corporate social responsibility reporting
    • GA3: Ethical practice
    • GA7: Cultural competence
  5. define corporate governance and assess the effectiveness of various corporate governance mechanisms
    • GA1: Intellectual rigour
    • GA3: Ethical practice
    • GA7: Cultural competence
  6. critically evaluate contemporary financial reporting practice.
    • GA1: Intellectual rigour
    • GA3: Ethical practice
    • GA7: Cultural competence

Prescribed texts

Session 2

  • Prescribed text information is not currently available.

Session 3

  • Prescribed text information is not currently available.

Prescribed texts may change in future study periods.

Teaching and assessment

Coffs Harbour

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Discussion board 20%
Presentation 40%
Exam: closed book 40%

Gold Coast

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Discussion board 20%
Presentation 40%
Exam: closed book 40%

Lismore

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Discussion board 20%
Presentation 40%
Exam: closed book 40%

Melbourne

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Discussion board 20%
Presentation 40%
Exam: closed book 40%

Online

Teaching method
Structured online learning 1 hour (12 weeks)
Assessment
Discussion board 20%
Presentation 40%
Exam: closed book 40%

Papua New Guinea - IBS Enga

Teaching method
Workshop on-site
Assessment
Discussion board 20%
Presentation 40%
Exam: closed book 40%

Papua New Guinea - IBS Port Moresby

Teaching method
Workshop on-site
Assessment
Discussion board 20%
Presentation 40%
Exam: closed book 40%

Sydney

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Discussion board 20%
Presentation 40%
Exam: closed book 40%

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

From the 1st of June, 2017, the term 'Distance Education' has been replaced with 'Online'

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2018 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.