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Unit (2020)

Information on this page, including unit offerings, is from the 2020 academic year.

Accounting Theory and Accountability (BUS304)

Organisational Unit Business
Credit Points 3
Availability MURDOCH: S2-internal, S2-external
KAPLAN-SGP: TJA-internal, TSA-internal
Teaching Timetables Murdoch S2
Description Develops higher-level analytical and critical thinking skills in the accounting domain. Topics include accounting theories, triple bottom line, measurement systems and the importance of understanding user needs and company impediments to financial reporting. The unit further develops problem solving and communication skills. The connection of governance, financial reporting and accountability to the fast changing corporate business environment. Corporate governance, ethics and innovation issues are also explored.
Unit Learning Outcomes On successful completion of the unit you should be able to:
ULO1: Demonstrate knowledge of accounting theories and the conceptual accounting framework
ULO2: Apply accounting theories and the principles of accountability in practical contexts;
ULO3: Evaluate a range of contemporary accounting issues and ethical practices from a theoretical perspective and develop evidence based conclusions
ULO4: Exhibit effective communication and interpersonal skills;
ULO5: Demonstrate the capability to engage in lifelong learning
Timetabled Learning Activities Workshops: 2 hours per teaching week for South Street campus
All offerings of this unit include the equivalent of 30 hours of structured learning.
Unit Learning Experiences The unit is delivered using blended learning design features with core unit materials provided in a digital format followed up by small class knowledge application and skills development. This is enhanced by self-directed learning to further develop skills and application of knowledge to practical and current issues.
Assessment Workshop Participation 10%,
Assignment 20%,
Mid -Term Test 20%
Final exam 50%
Prerequisites BUS285 or BUS217 Technology and Accounting Processes
Exclusions Students who have successfully completed BUS310 Accounting Theory and Accountability may not enrol in this unit for credit.
Appears in these Courses/Majors:
see individual structures for context
Accounting (BBus) [New in 2019]
Accounting (BBus) [New in 2014]
Accounting (BCom) [New in 2018]
Internet Access RequirementsMurdoch units normally include an online component comprising materials, discussions, lecture recordings and assessment activities. All students, regardless of their location or mode of study, need to have access to and be able to use computing devices with browsing capability and a connection to the Internet via Broadband (Cable, ADSL or Mobile) or Wireless. The Internet connection should be readily available and allow large amounts of data to be streamed or downloaded (approximately 100MB per lecture recording). Students also need to be able to enter into online discussions and submit assignments online.


Unit Coordinator
Dr MD Moazzem Hossain
Senior Lecturer Financial Accounting

Murdoch Campus
t: 9360 6023
e: M.Hossain@murdoch.edu.au
o: 512.2.034 - Building 512, Murdoch Campus
Unit Contacts

Miss Mellisa Lewis
Lecturer In Accounting

Murdoch Campus
t: 9360 2155
e: m.lewis@murdoch.edu.au
o: 512.2.011 - Building 512, Murdoch Campus

MURDOCH: S2-External
MURDOCH: S2-Internal
Dr MD Moazzem Hossain
Senior Lecturer Financial Accounting

Murdoch Campus
t: 9360 6023
e: M.Hossain@murdoch.edu.au
o: 512.2.034 - Building 512, Murdoch Campus
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