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Accounting Theory

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Accounting Theory
  • Description
  • Outcome
  • Certification
  • This course introduces the body of theory underlying accounting procedures. It puts the core practices and principles, covered in the previous courses, into a framework of theoretical concepts. This free online course will give learners an understanding of the theory behind the accounting process and will help learners make decisions in diverse accounting situations as is provides a logical framework for accounting practice.

    This accounting course will be of great interest to entrepreneurs and business professionals who would like to get an understanding of the theory behind the accounting practices that we use day today, and to any learner who is interested in accounting as a future career.

  • Having completed this course learners will be able to:

    • Identify and discuss the underlying assumptions or concepts of accounting;
    • Identify and discuss the major principles of accounting;
    • Identify and discuss the modifying conventions (or constraints) of accounting;
    • Describe the conceptual framework project of the Financial Accounting Standards Board;
    • Discuss the nature and content of a company's summary of significant accounting policies in its annual report.

  • All Alison courses are free to study. To successfully complete a course you must score 80% or higher in each course assessments. Upon successful completion of a course, you can choose to make your achievement formal by purchasing an official Alison Diploma, Certificate or PDF.

    Having an official Alison document is a great way to celebrate and share your success. It is:

    • Ideal to include with CVs, job applications and portfolios
    • A way to show your ability to learn and achieve high results


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