Universitat de Barcelona

Accounting and Taxation

Introduction

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.

This master is recognised by the Instituto de Contabilidad y Auditoría de Cuentas as it is said in the document attach.

Learning 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.

Basic Information

Number of ECTS credits awarded:
 60
Language(s) of instruction:
 Spanish (80%) and Catalan (20%)
Number of places available:
 25
Approximate price:
 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 2023-2023.
Faculty or school:
  Faculty of Economics and Business
Master's degree course homepage:
  Master's degree course homepage

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.

Admission 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.

Skills and 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.

Pre-enrolment calendar

- First period: 24 January - 1 April 2022.
Notification of decisions: 7 April.

- Second period: 2 April - 03 July 2022.
Notification of decisions: 11 July.

- Third period: July 04 - 01 September 2022.
Notification of decisions: 03 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 final announcement of admission decisions will be made by the Coordination Committee. Successful candidates will be notified individually and via an announcement on the master's degree web page. Candidates may appeal against, or request a review of, the Committee's decision up to 10 days after they have received the notification.

Enrolment

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