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ACC303 Contemporary Issues in Accounting

ACC303 Contemporary Issues in Accounting

ACC303 Contemporary Issues in Accounting T118 

All information contained within this Subject Outline applies to all students enrolled in the trimester as indicated. 

This subject replaces ACC302 Advanced Accounting.

1.   General Information 

1.1 Administrative Details 

Associated HE Award(s)




Subject Coordinator








B Bus (Accg)

1 trimester

Level 3


Rex Walsh














1.2 Core / Elective






This is a core subject for B Bus (Accg)


1.3 Subject Weighting 

Indicated below is the weighting of this subject and the total course points. 

Subject Credit Points


Total Course Credit Points













BBus (Accg) 96









1.4 Student Workload






Indicated below is the expected student workload per week for this subject









No. timetabled hours/week*

No. Personal Study

Total Workload











4 hours/week

6 hours/week

10 hours/week


(2 hour Lecture + 2 hour Tutorial)






 *           Total time spent per week at lectures and tutorials

**          Total time students are expected to spend per week in studying, completing assignments, etc.

***        Combination of timetable hours and personal study

1.5 Mode of Delivery

1.6 Pre- requisites

ACC100 Introduction to Accounting, ACC101 Introduction to Financial Accounting, ACC200 Introduction to Management Accounting, ACC201 Financial Accounting and ACC202 Management Accounting.

ACC300 Auditing and Assurance Services

(may be done before or at the same time as ACC302) 

1.7 General Study and Resource Requirements 

o    Students are expected to attend classes with the weekly worksheets and subject support material provided in Moodle. Students should read this material before coming to class to improve their ability to participate in the weekly activities.


o    Students will require access to the internet and their KOI email and should have basic skills in word processing software such as MS Word, spreadsheet software such as MS Excel and visual

presentation software such as MS PowerPoint. 

o    Computers are available for student use in the Library. However these are in demand at peak times and tutorial classes may have priority use. You should therefore plan well in advance to utilise these resources. If you have your own computer, it should have internet access and relevant software 

installed. Students are encouraged to make use of the campus Library for reference materials. 

Resource requirements specific to this subject: Students should have a non-programmable calculator. 

Applications in smart phones will not be sufficient to perform the required calculations. 

2 Academic Details 

2.1 Overview of the Subject 

This subject develops the critical ability to evaluate financial accounting information through current issues. Exploration and understanding of the different theoretical and philosophical approaches to accounting that have evolved over time. It also continues to build upon the development of technical accounting skills through an understanding and application of selected contemporary accounting issues. 

2.2 Graduate Attributes for Undergraduate Courses 

Graduates of the Bachelor of Business (Accounting), and the Bachelor of Business (Management and Finance) courses from King’s Own Institute will gain the graduate attributes expected from successful completion of a Bachelor’s degree under the Australian Qualifications Framework (2nd edition, January 2013). Graduates at this level will be able to apply an advanced body of knowledge in a range of contexts for professional practice or scholarship and as a pathway for further learning. 


Across the course, these skills are developed progressively at three levels: 

o    Le



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