ACC3023 : Accounting Theory
- Offered for Year: 2018/19
- Module Leader(s): Dr Aly Salama
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
|Semester 1 Credit Value:||10|
To provide an overview of the various approaches to accounting theory and to analyse their impact on financial reporting.
Outline Of Syllabus
-approaches to accounting theory
-the conceptual framework
-the regulation of financial accounting
-capital maintenance and price level adjustments
-positive accounting theory
-critical perspectives on accounting
-extended systems of accounting (social, environmental and sustainability accounting)
|Guided Independent Study||Assessment preparation and completion||1||32:00||32:00||N/A|
|Scheduled Learning And Teaching Activities||Lecture||18||1:00||18:00||N/A|
|Guided Independent Study||Directed research and reading||1||25:00||25:00||N/A|
|Guided Independent Study||Independent study||1||25:00||25:00||N/A|
Jointly Taught With
Teaching Rationale And Relationship
Lectures introduce students to the module material. Students are given a programme of required reading to supplement the lectures and are also encouraged to read around the subject as widely as possible.
The format of resits will be determined by the Board of Examiners
|Report||1||M||100||1500 word essay on an issue of accounting theory or financial reporting|
Assessment Rationale And Relationship
1500 word report on an issue of accounting theory or financial reporting.
The assessed report tests students' understanding of some aspects of accounting theory and financial reporting and also provides them with the opportunity to make use of academic articles in writing it. Written communication skills are also tested.