All details in this unit profile for ACCT20074 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction
included in the profile.
This unit engages students to establish an advanced understanding of the nature and development of accounting theory and its application and regulation. It builds on the students' technical skills and their foundational knowledge of accounting practice. The topics covered include the history and development of accounting, traditional approaches to the formulation of accounting, standard setting and institutional arrangements, harmonisation of accounting standards, a range of theoretical perspectives and the links between accounting theory, research and practice.
Career Level: Postgraduate
Unit Level: Level 9
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125
Pre-requisites or Co-requisites
Students must successfully complete ACCT20071 Foundations of Financial Accounting prior to enrolling in this unit.
Students who have successfully completed ACCT29083 Theory of Accounting cannot enrol in this unit.
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit,
should drop the subsequent unit before the census date or within 10 working days of Fail grade notification.
Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability.
See details in the Assessment Policy and Procedure (Higher Education Coursework).
Offerings For Term 2 - 2022
All on-campus students are expected to attend scheduled classes –
in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory.
International students, on a student visa, must maintain a full time study load and meet
both attendance and academic progress requirements in each study period
(satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).