Course Co-ordinator: Dr C Alawattage

Pre-requisite(s): None

Co-requisite(s):

The constitution of society: economy, polity and civil society; their interdependencies and contradictions; and understanding the role of accounting within these contradictions and interdependencies.

Constitution of business: various managerial objectives, functions, responsibilities and accountabilities; and the role of accounting within business.

Constitution of accounting as a business function: how accounting is organised within organisations to help achieve their objectives and accountabilities.

Constitution of accountancy as a profession: how accountancy is organised as a profession and how the accountancy profession is regulated.

Future challenges of accountancy: the challenge of accounting and reporting beyond shareholders; and meeting the challenge of global sustainability.

1 one-hour lecture and 1 two-hour tutorial per week.

1st Attempt; 1 two-hour written examination (70%); continuous assessment (30%).

Resit: 1 two-hour written examination (70%); continuous assessment (30%). The student may carry forward their original continuous assessment mark if this is considered to be in their interests.