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ACCT320 Accounting Theory

Exposes students to the conceptual underpinnings of accountancy from historical, logical and theoretical perspectives. Both professional and academic literatures are examined.

Paper title Accounting Theory
Paper code ACCT320
Subject Accounting
EFTS 0.1500
Points 18 points
Teaching period Not offered in 2020 (On campus)
Domestic Tuition Fees (NZD) $863.25
International Tuition Fees (NZD) $4,276.80

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ACCT 211 and ACCT 222
Schedule C

Dr Sriya Kumarasinghe

Teaching staff
Dr Sriya Kumarasinghe
Paper Structure
In ACCT 320 we will expose you to the conceptual underpinnings and pragmatic analysis of some of the important and fundamental aspects of accountancy, which we'll present in three modules: evolution of accounting thought and selected topics from financial and management accounting. The teaching material that underlies our discussions comes from the professional and academic literatures. Further, the paper provides for the opportunity to practise communication. Overall, the aim is to enhance the ability of students to participate more effectively in discussing the future development of accounting theory and accounting practice.
Teaching Arrangements
This paper is taught through lectures and seminars.

Dr Sriya Kumarasinghe to advise.

Course outline
View the course outline for ACCT 320
Graduate Attributes Emphasised
Communication, Critical thinking, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
  • Engage in debate concerning the nature and purpose of accounting matters and so contribute to the further development of the accounting discipline and the accounting profession
  • Improve verbal communication and presentation skills, and the ability to undertake teamwork

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Additional Information

Further information about teaching staff, tutorial times, assessment details, reading lists and learning objectives is available in the PDF below.

Download Course Outline for ACCT320 (2015)  (PDF 713 KB)

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Not offered in 2020

Teaching method
This paper is taught On Campus
Learning management system