 | Study programme 2021-2022 | Français | |
 | Consolidated accountancy | ||
Programme component of Master's in Business Engineering à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-M1-IGGEST-066-M | Compulsory UE | COLOT Olivier | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 10 | 11 | 0 | 0 | 0 | 3 | 3.00 | 2nd term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-058 | Consolidated Accounting - AAEP | 10 | 8 | 0 | 0 | 0 | Q2 | |
| W-COGE-059 | Consolidated Accounting - AAEHP | 0 | 3 | 0 | 0 | 0 | Q2 |
Integrated test : there will be no assessment for each AA but a single assessment for the UE.
| Programme component |
|---|
Objectives of Programme's Learning Outcomes
- Mobilise expertise in at least one area of management.
- Master the principal decision-making processes of a company.
- Mobilise acquired skills in a specific professional environment.
- Collaborate within a team and exercise leadership.
- Plan activities so as to best utilise the time available.
- Prioritise responsible management practices.
- Refer to ethical principles and apply ethical codes specific to management sciences to their own behaviour.
- Act in compliance with specific legislative frameworks.
- In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
- Integrate highly specialised knowledge in different fields of management.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
- Be independent and regularly adapt to new contexts.
- Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
- Adopt a scientific approach of analysis and reasoning.
- Master the different steps and methods to carry out research on complex or innovative management issues.
- Collect data, analyse it qualitatively and quantitatively and adequately interpret the results, taking into account the reference framework within which the research was developed.
- Develop innovative strategies.
- Mobilise the methods and management support tools in changing contexts.
- Master the principal decision-making processes of a company.
- Integrate scientific and technological processes.
- Master highly specialised skills in certain areas of management, including the management of production and logistics.
- Identify, model and analyse real and complex problems in management sciences.
- Manage a project within an organisation.
- Mobilise the methods and management support tools in changing contexts.
- Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.
- Assimilate the components of the social and economic environment of a company.
Learning Outcomes of UE
At the end of the course, the students will be able to :
- understand the different techniques of consolidation.
- consolidate a group of firms.
Content of UE
Ch1 Lawful context of consolidated financial statements
Ch2 Consolidation perimiter
Ch3 The methods of consolidation
Ch4 Prior operations in consolidation
Prior Experience
general accounting (bac 1)
Type of Assessment for UE in Q2
- Oral Examination
- Written examination
- eTest
Q2 UE Assessment Comments
Written examination (100 %)
Type of Assessment for UE in Q3
- Oral examination
- Written examination
Q3 UE Assessment Comments
Written examination (100 %)
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-058 |
|
| W-COGE-059 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-058 |
|
| W-COGE-059 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-058 | Note de cours - Comptes consolidés - Colot Olivier |
| W-COGE-059 | Note de cours - Comptes consolidés - Colot Olivier |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-058 | Not applicable |
| W-COGE-059 | Not applicable |
Recommended Reading
| AA | |
|---|---|
| W-COGE-058 | |
| W-COGE-059 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-058 | Not applicable |
| W-COGE-059 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-058 | Colot O., Dendauw C., Descendre N., De Wolf M. & Vessié B. (2014), " Les normes comptables internationales IAS/IFRS ", Ed. La Charte Professional Publishing, 833 pages, ISBN : 978-2-87403-343-8. Khrouz Faska (2011), " Comptabilité et gestion : comptabilité générale, analyse financière et consolidation des comptes ", ULB, 978-2-9601134-0-2, 517 pages. White Allen (2003), " La consolidation directe : Principes de base ", De Boeck, Bruxelles, 368 pages. Wolfgang Dick et Missonier-Piera Franck (2011), " Comptabilité financière en IFRS ", Pearson Education, 360 pages. Code des sociétés et des associations. |
| W-COGE-059 | Colot O., Dendauw C., Descendre N., De Wolf M. & Vessié B. (2014), " Les normes comptables internationales IAS/IFRS ", Ed. La Charte Professional Publishing, 833 pages, ISBN : 978-2-87403-343-8. Khrouz Faska (2011), " Comptabilité et gestion : comptabilité générale, analyse financière et consolidation des comptes ", ULB, 978-2-9601134-0-2, 517 pages. White Allen (2003), " La consolidation directe : Principes de base ", De Boeck, Bruxelles, 368 pages. Wolfgang Dick et Missonier-Piera Franck (2011), " Comptabilité financière en IFRS ", Pearson Education, 360 pages. Code des sociétés et des associations. |
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term