University of Barcelona

Information for the student – Accounting and Taxation

Course plans

List of subjects 2024-2025

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

Course plans

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