Accounting Theory and Application

Bond University

Course Description

  • Course Name

    Accounting Theory and Application

  • Host University

    Bond University

  • Location

    Gold Coast, Australia

  • Area of Study


  • Language Level

    Taught In English

  • Prerequisites

    Students must have successfully completed ACCT13-301 Financial Accounting and Company Reporting or equivalent prior to undertaking ACCT13-303

  • Course Level Recommendations


    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • Credit Points

  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4.5 - 6
  • Overview


    This subject develops knowledge of contemporary accounting theory and associated research and how they contribute to the development of the accounting environment and accounting practice. The subject focuses on accounting regulation, reporting practice and the usefulness of accounting information. Emphasis is given to the relevance of accounting theory to practice.
    Learning Objectives
    1. Provide students with knowledge of financial accounting theory and associated research.
    2. Develop an appreciation of the relevance and application of accounting theory and research to the current accounting environment.
    3. Equip students with the knowledge to critically analyse contemporary accounting issues.
    4. Provide students with knowledge of the relationship between accounting theory, research and accounting reporting practice.

Course Disclaimer

Courses and course hours of instruction are subject to change.

Eligibility for courses may be subject to a placement exam and/or pre-requisites.

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.