These BUS304 Accounting Theory and Accountability revision notes are tailored for Murdoch University students undertaking this capstone module, a critical unit that must be passed to avoid repeating the entire module. The notes comprehensively cover essential topics, including Positive and Normative Accounting Theories, the Conceptual Framework, Regulation and Standard Setting, and Measurement methods such as Historical Cost and Fair Value. Key areas like Corporate Governance, Earnings Management, and Sustainability Reporting are explored with real-world examples like the Enron case. Detailed explanations of theories—Legitimacy, Agency, and Stakeholder—are combined with practical strategies for case study analysis and exam preparation. Designed to meet the rigorous academic standards of Murdoch University, these notes provide an exam-focused approach with structured answer formats and critical insights into current developments. Perfect for students aiming to pass this mandatory capstone module and advance in their accounting studies without delay.
Author was top 1% at Kaplan Murdoch University ATA. You need to pass ATA if not you will have to repeat the entire module. Scored distinction.
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