Course Description

Course Name

Accounting Theory

Session: VDNS3121

Hours & Credits

18 Credit Points

Prerequisites & Language Level

Taught In English

  • There is no language prerequisite for courses at this language level.


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

Teaching Arrangements
This paper is taught through lectures and seminars

Course 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 which underlies our discussions comes from the professional and academic literatures. Further, the paper provides for the opportunity to practice 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.

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

*Course content subject to change