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AC4033: ACCOUNTING THEORY (2017-2018)

Last modified: 25 May 2018 11:16

Course Overview


Course Details

Study Type Undergraduate Level 4
Session First Sub Session Credit Points 30 credits (15 ECTS credits)
Campus Old Aberdeen Sustained Study No
  • Dr Chandana Alawattage

Qualification Prerequisites

  • Either Programme Level 4 or Programme Level 5

What courses & programmes must have been taken before this course?

  • Any Undergraduate Programme (Studied)
  • AC3054 Management Accounting 3 (Passed)
  • AC3049 Financial Accounting 3 (Passed)

What other courses must be taken with this course?


What courses cannot be taken with this course?


Are there a limited number of places available?


Course Description

The content is organised into three main areas covering mainstream, positive and critical theoretical literature in accounting related to:

•        Financial reporting practices and regulations

•        Management accounting practices and history

•        Accounting research methodologies

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown


More Information about Week Numbers

Details, including assessments, may be subject to change until 31 August 2023 for 1st half-session courses and 22 December 2023 for 2nd half-session courses.

Summative Assessments

There are two elements to the assessment:

Coursework (50%), 1 two-hour exam (50%).

50% coursework

1.      Essay (20%)  

2.      Extended bibliography  (10% )

3.      A dissertation research proposal around 2000 words (20%)


Formative Assessment

This will take place via tutorial discussions. 


Verbal feedback is given during tutorial discussions.

Written feedback will be given to assessed coursework. 

Course Learning Outcomes

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