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Accounting Theory

Accounting
Free Course

Learn more about the theory and underlying assumptions of accounting.

Description Outcome Certification View course modules

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 enrol, study and complete. To successfully complete this Certificate course and become an Alison Graduate, you need to achieve 80% or higher in each course assessment. Once you have completed this Certificate course, you have the option to acquire official Certification, which is a great way to share your achievement with the world. Your Alison Certification is:

Ideal for sharing with potential employers - include it in your CV, professional social media profiles and job applications
An indication of your commitment to continuously learn, upskill and achieve high results
An incentive for you to continue empowering yourself through lifelong learning

Alison offers 3 types of Certification for completed Certificate courses:

Digital Certificate - a downloadable Certificate in PDF format, immediately available to you when you complete your purchase
Certificate - a physical version of your officially branded and security-marked Certificate, posted to you with FREE shipping
Framed Certificate - a physical version of your officially branded and security-marked Certificate in a stylish frame, posted to you with FREE shipping

All Certification is available to purchase through the Alison Shop. For more information on purchasing Alison Certification, please visit our faqs. If you decide not to purchase your Alison Certification, you can still demonstrate your achievement by sharing your Learner Record or Learner Achievement Verification, both of which are accessible from your Dashboard. For more details on our Certification pricing, please visit our Pricing Page.

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