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Accounting Theory

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  • 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 free online 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 share your success. Plus it’s:

    • Ideal for including in CVs, job applications and portfolios
    • An indication of your ability to learn and achieve high results
    • An incentive to continue to empower yourself through learning
    • A tangible way of supporting the Alison mission to empower people everywhere through education.

Modules List( 2 )
  • ACCOUNTING THEORY
  • Module 1: Accounting Theory
    • Course Navigation and Prerequisites
    • Traditional Accounting Theory
    • Major Principles
    • Modifying Conventions
    • Objectives of Financial Reporting
    • Basic Elements of Financial Statements
    • Recognition & Measurement in Financial Reporting
    • Summary
  • END OF COURSE ASSESSMENT
  • Module 2: Accounting Theory Assessment
    • Accounting Theory Assessment
Topics List ( 1 )
Module 2: Accounting Theory Assessment
You must score 80% or more to pass this assessment.
Course Features
  • Duration

    2-3 Hours

  • Publisher

    Global Text Project

  • Video

    No

  • Audio

    No

  • Assessment

    Yes

  • Certification

    Yes

  • Price

    Free

  • Reward

    50 Pts

  • Responsive

    No

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