This is an advanced undergraduate accounting course, offered at CQ University, Australia. In many cities like Branyan, Brisbane, Cairns, Emerald, Mackay, Melbourne, Noosaville, Rockhampton, Sydney, this university has established its campuses.
What is Financial Accounting Theory?
Financial Accounting Theory (ACCT19082) is an accounting subject in which students of advanced undergraduate accounting will understand the evaluation of financial accounting theories in a range of traditional and contemporary accounting contexts. Financial Accounting Theory is a discipline of accounting which explores the regulation of financial reporting, the role of participants in the financial reporting framework (financial report preparers, users and regulators) and the preparation of financial reports. The topics include when to recognize assets, liabilities, revenue and expenses.
What are the difficulties faced in ACCT19082 Financial Accounting Theory in Writing Dissertation Assignment Essay
Importance of this course for Australian students
Financial Accounting Theory aids the students to evaluate the performance of a company through the learning of Profit and Loss Statement, Balance Sheet, and Cash Flow Statement, and present recommendations relating to solvency, liquidity, and profitability of an organization.
Common difficulties faced by students
1. Students have to be acquaintance with the current theories that Financial Accounting Theory emphasis on, these theories explains contemporary financial accounting practice, and current financial reporting regulation. Students have to understand both normative and positive theories.
2. Financial Accounting Theory touches the areas of various measurement methods, and students should acquire the knowledge of in which way they should apply those methods in real problem solving situations.
3. Financial Accounting Theory introduces students also a number of contemporary accounting issues in the context of the theories studied in the course. In professional world, accountants have to think more critically about the construction and use of financial reports and their associated disclosures while implementing those accounting theories.
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