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This is a post-graduation level course of accounting, offered at Central Queensland University, Australia. This university has campuses in many cities like Branyan, Brisbane, Cairns, Emerald, Mackay, Melbourne, Noosaville, Rockhampton, Sydney.
Theory of Accounting is that branch of accounting, which consist of the systematic statements of principles and methodology. This unit will engage you to critically evaluate financial accounting theories categorised into a range of traditional and contemporary accounting contexts. Therefore, theories are examined within the areas including the accounting framework, capital market, regulatory environment, corporate social responsibility, sustainability, and international accounting. These examinations help you to form a critical perspective. Therefore, you will be required to analyse and critically evaluate accounting theories and research with the aspects of accounting discipline. So, you can evaluate accounting theories by formulating and communicating academic arguments.
Moreover, it also engages students to achieve an advanced understanding of the nature and development of accounting theory and its application and regulation. It contributes to the building of the student's technical skills and their foundational knowledge of accounting practice. The topics covered in this content 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. Thus, theory of accounting helps to develop the fundamental understanding of the nature and development of accounting theory along with its application and regulation. The subject focuses on the history and development of accounting, i.e., how one approaches the traditional concepts of accounting. Therefore, accounting enhances the student's technical skills and knowledge of the subject.
Theory of Accounting may also be used to explain the existing practices to obtain a better understanding of them. But the primary goal of accounting theory should be to provide a coherent set of logical principles that form the general frame of reference. So, the principle of the general frame is for the evaluation and development of sound accounting practices. Apart from this, another significant aspect of accounting theory is usefulness, which, in the corporate finance world means that all financial statements should provide important information that can be used to make better business decisions.
Moreover, the theory of Accounting possesses great significance in a student's academic career as this theory contributes to making the students capable of identifying the link between accounting theory, research, and practice. The students need to acquire a decent understanding of standard setting, institutional arrangements, and harmonisation of accounting standards. Therefore, this subject helps the student to develop a sense of the subject and to identify the range of all the possible theoretical perspectives and different ways to apply them. Also, accounting theory has great utility for improving accounting practices, resolving complex accounting issues and contributing to the formulation of useful accounting theory. Thus, accounting theory has a great amount of influence on accounting and reporting practices and serves the informational requirements of the external users.
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We have Australia based accounting writers who provide help for the course of Theory of Accounting, also takes classes in Central Queensland University (CQU).
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We have Australia based accounting writers dedicated to providing you help for the course of Accounting Systems and Assurance, also takes classes in Central Queensland University (CQU).