Undergraduate Catalogue of Courses 2012/2013
ACCOUNTANCY
AC 4027
ACCOUNTING THEORY
CREDIT POINTS 30
Course Co-ordinator: Professor C Roberts
Pre-requisite(s): AC 3041 Financial Accounting 3 and AC 3042 Management Accounting 3.
The content is organised into three main areas covering mainstream, positive and critical theoretical literature in accounting.
- Financial reporting practices
- Financial reporting regulations
- Critical perspectives on accounting practices & regulations.
A series of weekly two-hour lectures.
A series of weekly two-hour seminars at which students will have to present and discuss their work.
1st Attempt: There are THREE elements to the assessment:
Portfolio of work (25%), 2,000 word essay (15%), 1 two-hour examination (60%).