 | Study programme 2025-2026 | 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 |
|
| 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.
- 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, students will be able to :
- understand the different consolidation techniques.
- consolidate a group of firms.
UE Content: description and pedagogical relevance
Ch1 Lawful context of consolidated financial statements
Ch2 Scope of consolidation
Ch3 Consolidation methods
Ch4 Operations prior to consolidation
Prior Experience
general accounting (bac 1)
Type(s) and mode(s) of Q2 UE assessment
- Written examination - Face-to-face
Q2 UE Assessment Comments
Written examination (100 %)
Type(s) and mode(s) of Q3 UE assessment
- Written examination - Face-to-face
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 |
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. |
(*) 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