ECON 492Seminar in Accounting Theory
- Faculty
- Arts
- Offered
- Winter, Spring
- Credit
- 0.5
- Last listed
- 1981–82
No longer offered. It’s in Waterloo’s scanned calendars from 1979–80 to 1981–82 (before that, 1974–75 to 1978–79 used the number for Advanced Accounting 2); the 1995–96 to 2023–24 calendars are on ucalendar.
A review of accounting theory as a background for applying underlying concepts to current accounting problems. Emphasis is on current literature, with a major term paper required.
As printed in the 1981–82 calendar, read by OCR; the scanned page is the original.
Requirements, as last listed
Prereq: Econ 393 and 491
Check it elsewhere
In the scanned calendars
How it read in each calendar from 1974–75 to 1981–82, newest first. The text is OCR of the scanned pages; years whose wording matches are shown once, from the clearest scan. Each year links to its page on uwloo and to that page of the scanned PDF.
1981–82 1 calendar
A review of accounting theory as a background for applying underlying concepts to current accounting problems. Emphasis is on current literature, with a major term paper required.
Prereq: Econ 393 and 491
Offered Winter, Spring · 3 class hours a week · 0.5 credit
1979–80 to 1980–81 2 calendars
Titled Seminar in Financial Accounting Theory and Research.
Analysis of the theoretical foundations of the financial accounting discipline including a survey of academic accounting literature with emphasis upon selected alternative models of accounting theory and the various methodologies and findings of selected accounting researchers. Canadian implications for accounting education will be examined.
Course Descriptions 297 Economics
Prereq: Econ 291, 292
Offered Fall, Winter, Spring · 3 class hours a week · 0.5 credit
1978–79 1 calendar
Another title: Advanced Accounting 2, probably a different course under the same number (or a misread scan).
Theoretical analysis of accounting and in particular, Income Theory and various Income Models. The course will also cover price level and current value accounting, as well as foreign currency transactions.
Prereq: Econ 291, 292
Offered Fall, Winter, Spring · 3 class hours a week · 0.5 credit
Not in the 1977–78 calendar.
1976–77 1 calendar
Another title: Advanced Accounting 2, probably a different course under the same number (or a misread scan).
Consideration will be given to alternative accounting models for the determination of business income. Models involving price level adjustment, current values and combinations of these concepts will be covered. The balance of the course will be devoted to specialized topics such as partnership accounting, estates, trusts, liquidations and reorganizations.
Course Descriptions Economics
Prereq: Eco. 291*, 292*, Winter term
1974–75 to 1975–76 2 calendars
Another title: Advanced Accounting 2, probably a different course under the same number (or a misread scan).
Contemporary issues in accounting, current controversies, professional pronouncements, accounting for inflation, human resource accounting and social accounting.
Prerequisite: Economics 491*