University of Barcelona

Accounting and 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.
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