University of Barcelona

Accounting and Taxation

Course plans

List of subjects 2022-2023

Subject Type Language Credits
Specialization: Accounting
Accounting and Tax Issues in Financial Transactions OT 2nd semester 5
Advanced Accounting and Company Operations OB 1st semester 5
Advanced Analysis of Corporate Income Tax and Value Added Tax OB 1st semester 7.5
Advanced Business Law OB 1st semester 2.5
Advanced Consolidation of Financial Statements OT 1st semester 2.5
Advanced International Tax Law and Taxation of Non-Residents OT 1st semester 5
Advanced Management Accounting and Budgetary Control OT 1st semester 5
Advanced Tax Procedures OT 1st semester 5
Audit and Assurance: Specific Tasks in Auditing OT 2nd semester 7.5
Auditing Procedures OT 1st semester 2.5
Final Project OB 1st semester
2nd semester
10
Financial Statement Analysis OB 1st semester 2.5
Institutional or Company Placement OT 1st semester
2nd semester
5
International Rules on Financial Information OT 2nd semester 5
International Standards on Auditing I OT 2nd semester 5
International Standards on Auditing II OT 2nd semester 2.5
Other Accounting Franeworks OT 2nd semester 5
Personal Taxation OT 2nd semester 5
Planning and Auditor's Reports OB 1st semester 2.5
Relationship between the Administration and the Taxpayer OT 2nd semester 2.5
Spanish Autonomous Community Tax and Local Tax: Inheritance Tax, Donations, Tax on Business Activities (IAE) and Property Tax (IBI) OT 2nd semester 2.5
Special Schemes for Corporate Income Tax and Value Added Tax OT 2nd semester 2.5
Special Taxes OT 2nd semester 2.5
Taxation of Not-for-Profit and Patronage Organizations OT 2nd semester 2.5
Specialization: Taxation
Accounting and Tax Issues in Financial Transactions OT 2nd semester 5
Advanced Accounting and Company Operations OB 1st semester 5
Advanced Analysis of Corporate Income Tax and Value Added Tax OB 1st semester 7.5
Advanced Business Law OB 1st semester 2.5
Advanced Consolidation of Financial Statements OT 1st semester 2.5
Advanced International Tax Law and Taxation of Non-Residents OT 1st semester 5
Advanced Management Accounting and Budgetary Control OT 1st semester 5
Advanced Tax Procedures OT 1st semester 5
Audit and Assurance: Specific Tasks in Auditing OT 2nd semester 7.5
Auditing Procedures OT 1st semester 2.5
Final Project OB 1st semester
2nd semester
10
Financial Statement Analysis OB 1st semester 2.5
Institutional or Company Placement OT 1st semester
2nd semester
5
International Rules on Financial Information OT 2nd semester 5
International Standards on Auditing I OT 2nd semester 5
International Standards on Auditing II OT 2nd semester 2.5
Other Accounting Franeworks OT 2nd semester 5
Personal Taxation OT 2nd semester 5
Planning and Auditor's Reports OB 1st semester 2.5
Relationship between the Administration and the Taxpayer OT 2nd semester 2.5
Spanish Autonomous Community Tax and Local Tax: Inheritance Tax, Donations, Tax on Business Activities (IAE) and Property Tax (IBI) OT 2nd semester 2.5
Special Schemes for Corporate Income Tax and Value Added Tax OT 2nd semester 2.5
Special Taxes OT 2nd semester 2.5
Taxation of Not-for-Profit and Patronage Organizations OT 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 OT 1st semester 6
Advanced Business Taxation OT 1st semester 6
Analysis of Financial Statements OT 1st semester
2nd semester
6
Business Taxation OT 1st semester
2nd semester
6
External Auditing OT 1st semester 6
International Tax Law OT 1st semester 6
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