Objectives and competences
The master's degree in Accounting and Taxation provides the practical training required to specialize in the fields of accountancy, taxation and auditing. On completion of the course, students will be able to apply their skills effectively to manage and complete tasks associated with these fields in any kind of company.
In the near future, changes will be introduced as a result of the harmonization of accounting and tax regulations in Europe, and the increase in transparency requirements in all areas. Consequently, organizations will need experts in this field, with the skills to adopt the new regulations and rapidly adapt to the new situation, in a highly competitive global market.
The course is particularly aimed at holders of bachelor's degrees and pre-EHEA degrees in business administration and management, economics, financial and actuarial sciences or business sciences and at chartered accountants. It will enable them to gain advanced knowledge of accountancy, taxation and auditing.
The course is particularly aimed at holders of bachelor's degrees and pre-EHEA degrees in business administration and management, economics, financial and actuarial sciences or business sciences and at chartered accountants. It will enable them to gain advanced knowledge of accountancy, taxation and auditing.
Basic information
| Type | Master's degree |
|---|---|
| Faculty or school | Faculty of Economics and Business |
| Branch of knowledge |
|
| Mode of delivery |
|
| Credits | 60 |
| Number of places available | 25 |
| Length of course | 1 academic year |
| Language(s) of instruction | 80 % Spanish- 20 % Catalan |
| Approximate price per credit | 27.67 euros per credit (95 euros for students who are not EU or China nationals and do not currently reside in Spain). Fees for the academic year 2024-2025. |
| Coordination | JAVIER OSES GARCIA |
| Course details | Indicators |
| Open pre-enrolment | No |
| Open enrolment | Yes |
| Lead to doctoral studies | Yes |
| Admission for applicants not holding a degree qualification | No |
| Bridging courses | Yes |
| Specializations |
|
Objectives and competences
Objectives
Completion of the master's degree implies achieving an academic level that supports the continuous and autonomous activities of professional accounting, fiscal advisory services and account audits, as well as other positions related to the accounting and taxation field.
Competences
- Knowledge forming the basis of original thinking in the development or application of ideas, typically in a research context.
- Capacity to apply the knowledge acquired to problem-solving in new or relatively unknown environments within broader (or multidisciplinary) contexts related to the specific field of study.
- Capacity to integrate knowledge and tackle the complexity of formulating judgements based on incomplete or limited information, giving due consideration to the social and ethical responsibilities involved in applying knowledge and making judgements.
- Capacity to communicate conclusions, judgements and the grounds on which they have been reached to specialist and non-specialist audiences in a clear and unambiguous manner.
- Skills to enable lifelong self-directed and independent learning.
General competences
- Capacity to understand and summarize complex proposals in the context in which they arise, using a critical approach.
Specific competences
- Capacity to analyse and interpret the economic and financial information issued by any kind of organization, in order to make well-considered decisions.
CE2. Capacity to understand current tax procedures in order to advise companies and organization on relations with the government.
- Capacity to apply current national and international accounting legislation, in order to meet the legal requirements and duties of legal entities.
- Capacity to analyse accounting and financial information in order to forecast, plan for and adapt to future economic climates.
- Capacity to assess current tax law, to carry out effective tax planning and to make sound decisions.
- Capacity to analyse internal company management systems, with a view to establishing suitable control mechanisms for ensuring transparency of inspiration.
- Capacity to draw up financial statements and accounting and financial reports that are useful for management and decision-making in company and organizational contexts.
- Capacity to identify and apply new cost calculation methods that are adapted to company strategies and can aid the decision-making process.
- Capacity to plan and direct corporate accounting for a company or group of companies.
Access and admission
Applicant profile and access requirements
Recommended applicant profile
Prospective students should have a professional interest in accounting and taxation. A previous qualification in business administration and management, economics or law is therefore recommended. Students with economics or law degrees will be required to complete bridging courses set by the Academic Committee to ensure that they have the necessary background knowledge before starting the master's degree subjects.The Academic Committee may also consider applicants who hold bachelor's degrees or pre-EHEA degrees and have extensive professional experience in accounting or taxation. Applicants who hold equivalent qualifications issued by foreign universities within or outside the EHEA will also be considered.
In addition to a good knowledge of Spanish, students should have a reasonable command of English and solid general computing skills.
Access requirements and conditions
General requirementsIn accordance with Article 16 of Royal Decree 1393/2007, of 29 October, students wishing to be admitted to a university master's degree must hold one of the following qualifications:
- Official Spanish university degree.
- A degree issued by a higher education institution within the European Higher Education Area framework that authorizes the holder to access university master's degree courses in the country of issue.
- A qualification issued by an institution outside the framework of the European Higher Education Area. In this case, applicants must request homologation of the degree to its equivalent official Spanish university qualification or obtain express approval from the University of Barcelona, which will conduct a study of equivalence to ensure that the degree is of a comparable level to an official Spanish university qualification and that it grants access to university master's degree study in the country of issue. Admission shall not, in any case, imply that prior qualifications have been recognized as equivalent to a Spanish master's degree and does not confer recognition for any purposes other than that of admission to the master's degree course.
Specific requirements
A series of official qualifications that grant access to the master's degree are listed in the general university regulations. As stated in the Applicant Profile section, to access the master's programme candidates should hold a bachelor's degree or pre-EHEA degree, focusing particularly on accounting, taxation or auditing (for example, a degree in economics or in business administration and management).
Students must demonstrate that they have a good command of Spanish. Students from non-Spanish-speaking countries must submit official certification of their knowledge of Spanish or, if this is not possible, attend an interview with the Coordination Committee.
Pre-enrolment
Calendar
First Period: from 31 January to 31 March 2024.Resolution: 5 April
Second Period: from 30 March to 30 June 2024.
Resolution: July 5
Third Period (only if there are free places): from July 1 to August 31, 2024.
Resolution: 6 September
- To upload the documentation in the form, you must first confirm the request.
- Further information(Catalan).
Notes:
- Pre-enrolment fee: A pre-enrolment fee of 30,21 euros is charged. Students who apply to more than one master's degree must pay the fee for each pre-enrolment request. Pre-enrolment requests cannot be processed until this fee has been paid.Fees will only be refunded if the master's degree in question is suspended.
- Reserved places: A maximum of 5% of the new places of the master's degree are reserved for students who meet the general and specific access requirements and accredit the recognition of a degree of disability equal to or greater than 33%.
Required documentation
- Pre-enrolment application
- Photocopy of degree certificate or equivalent qualification. In case of admission, foreign degrees that require so should be translated and authenticated through diplomatic channels before completing the enrolment.
- Other specific documentation related to the selection criteria (Catalan)
Selection criteria
- The candidate's academic record for the previous degree. The Committee will focus in particular on previous training in the subjects of accounting and taxation. Candidates should demonstrate that they have a sufficient level of training to meet the requirements of the master's degree subjects. Weighting: 65%.
- A previous qualification in a field related to the master's degree content. Candidates who hold qualifications in business administration and management, economics or law will be given priority. Weighting: 25%.
- The candidate's professional experience, particularly in accounting and taxation. Credit will be given for professional experience in fields related to the course subjects. Weighting: 5%.
- Recommendation letters from former teachers or people who have had close relations with the candidate. Particular credit will be given for letters of recommendation from former lecturers that describe the candidate's performance in their subject and in the course overall (generally, the lecturer should state where he/she would rank the candidate in comparison to other students that he/she has taught in the past). The letter should also describe the candidate's analytical skills and level of motivation. Weighting: 5%.
- In certain circumstances, the Academic Committee may ask candidates to attend an interview or to provide additional documents in order to clarify certain aspects of the application.
Notification
The body in charge of resolving applications is the master's degree Admissions Committee. This procedure is carried out in the period established in the pre-enrolment calendar. Once the Committee has met and the corresponding resolution has been reached, electronic confirmation is sent. The faculty's Master's and Doctoral Office will contact admitted students to inform them of the steps to take to complete enrolment.Enrolment
As a general rule, at the UB you will be required to enrol online. Remember that you can lose your place if you do not enrol on the day you have been assigned
- Documents required for enrolment
- Procedure to formalize enrolment
- Grants and financial aid (in Catalan)
- Economic information (in Catalan)
Course curriculum
Subjects and course plans
Distribution of credits
| Type | ECTS |
|---|---|
| Compulsory | 20 |
| Optional | 30 |
| Compulsory placements | 0 |
| Compulsory final project | 10 |
| TOTAL | 60 |
List of subjects
Bridging courses
| Subject | Type | Language | Credits |
|---|---|---|---|
| Specialization: BC for admission to the master's degree in Accounting and Taxation | |||
| Accounting and Auditing Standards | Optional | 1st semester | 6 |
| Advanced Business Taxation | Optional | 1st semester | 6 |
| Analysis of Financial Statements | Optional |
1st semester
2nd semester |
6 |
| Business Taxation | Optional |
1st semester
2nd semester |
6 |
| External Auditing | Optional | 1st semester | 6 |
| International Tax Law | Optional | 1st semester | 6 |
Previous years
Placements
Placements in a company or another type of organization are an integral part of university studies, providing first-hand experience of working methodologies in students' chosen professional fields. They offer invaluable practical experience for the transition into work after graduation.
Placements are supervised by tutors and subject to assessment. They are therefore included in the academic record. There is also an option to complete non-curricular placements of up to 500 hours, which can be extended to 900 hours. For both curricular and non-curricular placements, an educational cooperation agreement is signed between the UB and the company, institution or other organization at which the placement will be carried out.
Institutional information
Career opportunities
What can you work on ?
Graduates will have career opportunities in three main areas: the public sector, the private sector, and as independent professionals. Students who complete this specialized course will be able to carry out tasks ' particularly in the areas of analysis and planning ' that are not covered in the bachelor's degree courses that grant access to the master's degree.In the public sector, the skills they acquire during the course will enable graduates to work in management roles in any area of accounting and taxation in public bodies and public companies. Graduates will also be able to manage accounts and fiscal planning for public bodies. They will have the right profile to work as approved auditors of public bodies.
In the private sector, the analytical and planning skills developed over the course of the master's degree will enable graduates to undertake tasks of this nature in accounting, taxation and auditing.
Independent work is one of the most promising areas for career development in these fields: the students' specialized training in accountancy will enable them to address the various problems routinely faced by companies and organizations.