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.
• Understand interactions between companies and their socio-economic environments.
• Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
• 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 %)