ACCT 402 - Accounting Theory

Note: revised points system being introduced in 2007.

(full year) 0.25 EFTS 36 points

Key issues underlying financial accounting and reporting, particularly nature and measurement of capital and income of business enterprises, formulation of accounting principles and standards, allocation problems, asset valuation, effects of price and price level changes and objectivity of accounting measurement.

Restriction: ACCT 401

Course Outline ACCT402 Course Outline Semester FY 2008