Key facts
UNE unit code: AFM301
*You are viewing the 2025 version of this unit which may be subject to change in future.
- Trimester 2 - On Campus
- Trimester 2 - Online
- Trimester 3 - Online
- Armidale Campus
- Yes
- No
- Yes
- 6
Unit information
Your ability to discriminate between fact and opinion in the context of accounting theory and reports is essential in contemporary accounting practice.
Studying this unit, you will explore accounting theory, financial reporting and regulations and hone your critical cognitive and communication skills to add value in your role.
You will examine theories that underpin accounting methods, regulations and disclosure by reporting entities, including normative and positive accounting theories, new conceptual frameworks for accounting reports, the Global Reporting Initiative (GRI) and Integrated Reporting (IR).
You will also explore unregulated corporate reporting decisions, capital market and behavioural research in financial reporting and measurement in financial accounting.
Examining the nature of ethical decision making, you will assess the role of ethics in the accounting profession, including in the context of fraud and failure.
Offerings
For further information about UNE's teaching periods, please go to Principal Dates.
| Teaching period | Mode/location |
|---|---|
| Trimester 2 | On Campus, Armidale Campus |
| Trimester 2 | Online |
| Trimester 3 | Online |
*Offering is subject to availability
Intensive schools
There are no intensive schools required for this unit.
Enrolment rules
Notes
Please refer to the student handbook for current details on this unit.
Unit coordinator(s)
Learning outcomes
Upon completion of this unit, students will be able to:
- demonstrate a broad and coherent understanding of the main theories relating to accounting and apply them to accounting problems;
- demonstrate a broad and coherent understanding of the main alternative accounting treatments of items whose valuation is controversial;
- use a range of cognitive and communication skills to review, analyse, consolidate and synthesise relevant information drawn from a range of sources in order to demonstrate critical thinking in solving complex accounting related problems;
- work independently and collaboratively, to use appropriate online resources and to present a viewpoint succinctly and clearly;
- demonstrate the ability to recognise, reflect on and respond to a range of ethical issues and decisions relevant to accounting professionals; and
- demonstrate an understanding of the factors driving the variations between the ways in which different countries and economic blocks prepare annual corporate accounting reports.
Assessment information
Assessments are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
| Title | Must Complete | Weight | Offerings | Assessment Notes |
|---|---|---|---|---|
| Assignment 1: Essay | Yes | 25% | All offerings | No. Words: 2000 |
| Online Assessment | Yes | 15% | All offerings | There are eleven multiple choice online quizzes. Students must complete at least three but may complete up to eleven. The marks for the best three quizzes will be used to calculate the mark for this component. Word count is not applicable owing to the quantitative nature of the questions. |
| Final Examination | Yes | 60% | All offerings | Students must obtain at least 50% in the examination (and at least 50% overall) to receive a pass (or better) in the unit. |
Learning resources
Textbooks are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.
An Introduction to Accounting Theory
ISBN: 9788740313918
Donleavy, G.D., Bookboon.com 2nd ed. 2018
Text refers to: All offerings
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We understand the challenges faced by busy adults studying at home. We know that a vital part of online study is your engagement with the learning community. Communication with your classmates, teaching staff and university support staff will enhance your study experience and ensure that your skills extend beyond the subject matter. UNE’s teaching staff are experts in their field which is why UNE consistently receives five stars from students for teaching quality, support and overall experience.*
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