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.

Basic information

TypeMaster's degree
Faculty or schoolFaculty of Economics and Business
Branch of knowledge
  • Economic sciences, business administration and management, marketing, commerce, accounting and tourism
  • Law and legal specializations
Mode of delivery
  • Face-to-face
Credits60
Number of places available25
Length of course1 academic year
Language(s) of instruction80 % Spanish- 20 % Catalan
Approximate price per credit27,67 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 2023-2023.
CoordinationJAVIER OSES GARCIA
Course detailsIndicators
Open pre-enrolmentNo
Open enrolmentNo
Lead to doctoral studiesYes
Admission for applicants not holding a degree qualificationNo
Bridging coursesYes
Specializations
  • Accounting
  • Taxation

Objectives and competences

Objectives

The objective of the Master's Degree in Accounting and Taxation is for students to acquire advanced training in specialized fields such as accounting and taxation, as well as the audit of accounts. Special emphasis is given to the application of this knowledge to the analysis and resolution of practical cases and similar situations that can be found in professional activity. A participatory method is encouraged, approaching cases that address real-life situations applied to the company. Students also complete a final project, through which they develop the ability to systematize the concepts that have served as a reference in the different subjects throughout the course.
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

Basic 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 requirements
In accordance with Article 16 of Royal Decree 1393/29 October 2007, students must hold one of the following qualifications to access university master's degree courses:
  • An official Spanish 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 from outside the framework of the European Higher Education Area. In this case, the qualification should be recognized as equivalent to an official Spanish degree. If it is not recognized, the University of Barcelona shall verify that it corresponds to a level of education that is equivalent to official Spanish degrees and that it authorizes the holder to access university master's degree courses 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: 2 February - 31 March 2023.
Notification of decisions: 7 April.

- Second period: 1 April - 5 July 2023.
Notification of decisions: 11 July.

- Third period: 6 July - 1 September 2023.
Notification of decisions: 6 September.

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

Selection criteria


  1. 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%.

  2. 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%.

  3. 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%.

  4. 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

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

Subject Type Language Credits
Specialization: Accounting
Accounting and Tax Issues in Financial Transactions Optional 2nd semester 5
Advanced Accounting and Company Operations Compulsory 1st semester 5
Advanced Analysis of Corporate Income Tax and Value Added Tax Compulsory 1st semester 7.5
Advanced Business Law Compulsory 1st semester 2.5
Advanced Consolidation of Financial Statements Optional 1st semester 2.5
Advanced International Tax Law and Taxation of Non-Residents Optional 1st semester 5
Advanced Management Accounting and Budgetary Control Optional 1st semester 5
Advanced Tax Procedures Optional 1st semester 5
Audit and Assurance: Specific Tasks in Auditing Optional 2nd semester 7.5
Auditing Procedures Optional 1st semester 2.5
Final Project Compulsory 1st semester
2nd semester
10
Financial Statement Analysis Compulsory 1st semester 2.5
Institutional or Company Placement Optional 1st semester
2nd semester
5
International Rules on Financial Information Optional 2nd semester 5
International Standards on Auditing I Optional 2nd semester 5
International Standards on Auditing II Optional 2nd semester 2.5
Other Accounting Franeworks Optional 2nd semester 5
Personal Taxation Optional 2nd semester 5
Planning and Auditor's Reports Compulsory 1st semester 2.5
Relationship between the Administration and the Taxpayer Optional 2nd semester 2.5
Spanish Autonomous Community Tax and Local Tax: Inheritance Tax, Donations, Tax on Business Activities (IAE) and Property Tax (IBI) Optional 2nd semester 2.5
Special Schemes for Corporate Income Tax and Value Added Tax Optional 2nd semester 2.5
Special Taxes Optional 2nd semester 2.5
Taxation of Not-for-Profit and Patronage Organizations Optional 2nd semester 2.5
Specialization: Taxation
Accounting and Tax Issues in Financial Transactions Optional 2nd semester 5
Advanced Accounting and Company Operations Compulsory 1st semester 5
Advanced Analysis of Corporate Income Tax and Value Added Tax Compulsory 1st semester 7.5
Advanced Business Law Compulsory 1st semester 2.5
Advanced Consolidation of Financial Statements Optional 1st semester 2.5
Advanced International Tax Law and Taxation of Non-Residents Optional 1st semester 5
Advanced Management Accounting and Budgetary Control Optional 1st semester 5
Advanced Tax Procedures Optional 1st semester 5
Audit and Assurance: Specific Tasks in Auditing Optional 2nd semester 7.5
Auditing Procedures Optional 1st semester 2.5
Final Project Compulsory 1st semester
2nd semester
10
Financial Statement Analysis Compulsory 1st semester 2.5
Institutional or Company Placement Optional 1st semester
2nd semester
5
International Rules on Financial Information Optional 2nd semester 5
International Standards on Auditing I Optional 2nd semester 5
International Standards on Auditing II Optional 2nd semester 2.5
Other Accounting Franeworks Optional 2nd semester 5
Personal Taxation Optional 2nd semester 5
Planning and Auditor's Reports Compulsory 1st semester 2.5
Relationship between the Administration and the Taxpayer Optional 2nd semester 2.5
Spanish Autonomous Community Tax and Local Tax: Inheritance Tax, Donations, Tax on Business Activities (IAE) and Property Tax (IBI) Optional 2nd semester 2.5
Special Schemes for Corporate Income Tax and Value Added Tax Optional 2nd semester 2.5
Special Taxes Optional 2nd semester 2.5
Taxation of Not-for-Profit and Patronage Organizations Optional 2nd semester 2.5

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. In addition, students who successfully complete this specialized master's degree will be exempt from the first stage of access to the Official Register of Accounting Auditors (ROAC), which is the starting point for the auditing profession. Knowledge of taxation is complementary to knowledge of accountancy, and graduates will be able to work as advisors, harnessing their comprehensive understanding of these two key areas for companies and organizations.

Access to the labour market

Data from the university system in Catalonia

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