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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

Degree Programmes for which this Course is Prescribed

  • Accountancy Joint
  • Accountancy Major
  • MA Accountancy
  • MA Accountancy-Business Management
  • MA Accountancy-Economics
  • MA Accountancy-Finance
  • MA Accountancy-French
  • MA Accountancy-Legal Studies
  • MA Accountancy-Management Studies
  • MA Accountancy-Property
  • MA Accountancy-Real Estate

Contact Teaching Time

44 hours

This is the total time spent in lectures, tutorials and other class teaching.

Teaching Breakdown


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. 

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