Study programme 2022-2023 | Français | ||
Consolidated accounting | |||
Programme component of Master's in Management (MONS) (day schedule) à la Warocqué School of Business and Economics |
Code | Type | Head of UE | Department’s contact details | Teacher(s) |
---|---|---|---|---|
UW-M1-SCIGES-053-M | Compulsory UE | COLOT Olivier | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
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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 |
Programme component |
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Objectives of Programme's Learning Outcomes
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.
UE Content: description and pedagogical relevance
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(s) and mode(s) of Q2 UE assessment
Q2 UE Assessment Comments
Written examination (100 %)
Type(s) and mode(s) of Q3 UE assessment
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 |
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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 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. Didier J-G (2021), "Les principes de consolidation", EDI PRO, ISBN: 978-2874964411, 134 pages. Raffournier B. (2020), "La consolidation des comptes selon les IFRS", De Boeck Supérieur, ISBN : 978-2807329645, 256 pages. |
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. Didier J-G (2021), "Les principes de consolidation", EDI PRO, ISBN: 978-2874964411, 134 pages. Raffournier B. (2020), "La consolidation des comptes selon les IFRS", De Boeck Supérieur, ISBN : 978-2807329645, 256 pages. Code des sociétés et des associations. |