| TACC302 Financial Accounting Theory | |
| Campus: | Australian Technology Park, Eveleigh, NSW 2015 |
| Units of Credit: | 6 |
| Prerequisite or Corequisite: | Prerequisite: TACC203 |
| EFTSL*: | 0.125 |
| Indicative Contact Hours per Week: | 4 |
| Tuition Fee | See Tuition Fee Schedule |
| Application Date: | See Key Dates |
| Unit Overview: | |
| This unit introduces students to various theories of financial accounting, and their construction and application to accounting regulation and practice. It examines the conceptual framework, financial elements, accounting measurement systems and ethics in accounting, and provides students with the opportunity to integrate their knowledge of accounting within regulatory and reporting environments in Australia.This unit will also assist students in understanding capital market research and behavioural research, sustainability reporting, international harmonisation, and emerging issues in accounting. The objective of the unit is to develop students’ professional judgement and application skills, as well as advance analytical, critical thinking and communication skills. | |
*EFTSL = Equivalent full-time study load
