Macquarie University

Issues in Accounting Theory and Practice - ACCG399

This is a capstone unit in accounting which provides students with the opportunity to integrate and advance the accounting materials covered in other courses. A research and practice-based teaching will equip students to enter into the accounting programs offered by both professional accounting bodies, namely CPA Australia and The Institute of Chartered Accountants in Australia (ICAA) or to undertake postgraduate studies in accounting upon completion of their undergraduate degree. This unit is a combination of financial accounting, management accounting, auditing and information system and some aspects of finance theory and practice at an advanced level. The objectives of the unit are for students to critically evaluate accounting information and standards through an understanding of the different theoretical and philosophical approaches to accounting that have evolved over time. Students also develop their technical accounting skills through an understanding of selected accounting standards. This unit allows students to advance their generic skills, particularly their analytical, critical and interpersonal skills. Furthermore, the various assessment tasks of this unit will enable students to further develop and reflect on the development of the graduate capabilities and how these have been achieved within the degree.

Timetable Information

For unit timetable information please visit the Timetables@Macquarie Website