Introduction to Accounting Theory

Module code: MN1020

Accounting theories play a key role in understanding a business or organisation's financial health. This module will introduce you to the theory behind the finances.

By the end of this module, you'll gain an understanding of the conceptual foundations and applications of various key accounting theories. You'll be able to describe the history of accounting regulation. You'll feel comfortable viewing accounting through a normative theoretical framework - one of the most common approaches. You'll be capable of critically evaluating conventional opinions about the role of accounting within society.