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Monash University

Areas of Study

Accounting theory

  • AFG3040
  • Gippsland First semester 2013 (Day)
    Gippsland First semester 2013 (Off-campus)
    Gippsland Second semester 2013 (Off-campus)
  • 6 points, SCA Band 3, 0.125 EFTSL
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Topics include the nature of theory and scientific method by considering two basic methods of enquiry: induction and deduction; the emergence of general descriptive and prescriptive accounting theories; the application of measurement theories; the regulation of financial accounting and the development of international accounting as they relate to the conceptual framework; and summarising and identifying the assumptions underlying accounting concepts by critiquing the financial statements. -- Course Website

Instructor: Dr Les Hardy

Prerequisites: Students must have passed AFW2491 or AFG2491 before undertaking this unit.



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