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Study

Subjects offered for the academic year 2023-2024

Bachelor's degree in Accounting and Finance

Instruments of analysis 24.00 credits

Name of the subject and description Type Credits Group Duration

Mètodes quantitatius i tecnologia de la informacióMétodos cuantitativos y tecnología de la informaciónQuantitative methods and information technologies  (3107G00001)

Practical acquisition of the skills needed to comprehensively manage information on most of the companies' computerised environments, from maintaining the IT system to extracting relevant information for decision-making.

Bbasic 6.00 AC 2second semester
BC 2second semester
CC 2second semester

Instruments d'economia aplicada (I)Instrumentos de economía aplicada (I)Tools of applied economics (I)  (3107G00007)

Instruments of Applied Economics aims to introduce students to some of the techniques most commonly used in calculating the main economic indicators, such as those related to the labour market, economic activity as a whole and prices.

Bbasic 6.00 AC 1first semester
BC 1first semester
CC 1first semester

Matemàtiques empresarialsMatemáticas empresarialesManagerial mathematics  (3107G02001)

Matrix calculus: matrices, determinants and equation-system solving.Functions.Differential calculus.Marginal analysis and elasticity.Optimization.Linear programming. Financial systems.

Bbasic 12.00 AC Aannual
BC Aannual
CC Aannual

Foundations of economic and business analysis 24.00 credits

Name of the subject and description Type Credits Group Duration

Fonaments de l'empresaFundamentos de la empresaFoundations of the firm  (3107G00010)

Concept of company and function of management. Management process and decision-making analysis methods. Creation of value in the company and analysis methodologies. Introduction to the company’s functional areas.

Bbasic 6.00 AC 2second semester
BC 2second semester
CC 2second semester

Introducció a l'economiaIntroducción a la EconomíaIntroduction to Economics  (3107G00012)

Economia y anàlisi econòmica: escassetat i elecció.Specialisation, exchange and money.Resource-allocation mechanisms (supply and demand).Micro-economic foundations of offer and demand: consumers and enterprises.Partial and general equilibrium.Market and welfare mistakes.Macro-economic foundations: circular flow of income and macro-economic aggregates.Cycles and growth.Real economy and monetary economy.macro-economic problems.

Bbasic 12.00 AC Aannual
BC Aannual
CC Aannual

Història econòmicaHistoria económicaEconomic history  (3107G02007)

Bbasic 6.00 AC 1first semester
BC 1first semester
CC 1first semester

Accounting 12.00 credits

Name of the subject and description Type Credits Group Duration

Introducció a la comptabilitatIntroducción a la contabilidadAccounting introduction  (3107G02063)

OBCompulsory 12.00 AC Aannual
BC Aannual
CC Aannual

Instruments of analysis 12.00 credits

Name of the subject and description Type Credits Group Duration

EstadísticaEstadísticaStatistics  (3107G02002)

Univariate and bivariate descriptive statistics.Sampling and estimation.Confidence intervals and hypotheses testing. Forecasts and prognosis.

Bbasic 6.00 AC 1first semester
BC 1first semester

Matemàtiques financeresMatemáticas financierasFinancial mathematics  (3107G02005)

Financial income and loans. Income rating. Loan classification. Repayment methods. Cost.

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Foundations of economic and business analysis 12.00 credits

Name of the subject and description Type Credits Group Duration

Economia de l'empresaEconomía de la empresaBusiness economics  (3107G00011)

Bbasic 6.00 AC 1first semester
BC 1first semester
GA 1first semester

Economia espanyola i mundialEconomía española y mundialSpanish and world economy  (3107G02009)

Analysis of the basic features of the world and Spanish economies.Study of the Spanish economy's relationships with the big economic areas of the world. Analysis of the main institutions and their influence on the evolution of the most important economic indicators.

OBCompulsory 6.00 AC 2second semester
BC 2second semester
GA 2second semester

Finance 6.00 credits

Name of the subject and description Type Credits Group Duration

Teoria econòmica financeraTeoría económica financieraEconomic financial theory  (3107G02011)

OBCompulsory 6.00 AC 2second semester
BC 2second semester

Accounting 12.00 credits

Name of the subject and description Type Credits Group Duration

Comptabilitat financeraContabilidad financieraFinancial accounting  (3107G02070)

General aspects of financial accounting, the conceptual framework of accounting.Tax regulations: value-added tax and companies tax. International trade. Financial investments. Own and third-party company financing.

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Interpretació d'estats financersInterpretación de estados financierosFinancial statement analysis  (3107G02071)

Accounting information. Annual accounts. Financial, economic and equity analysis. Profitability analysis.

OBCompulsory 6.00 AC 2second semester
BC 2second semester

Corporate law 12.00 credits

Name of the subject and description Type Credits Group Duration

Introducció al dretIntroducción al derechoIntroduction to law  (3107G00008)

Basic concepts of Private Law.Natural and legal persons.Civil contracts.Law of property and mortgage guarantees.The business person's civil liability.

Bbasic 6.00 AC 1first semester
BC 1first semester

Dret mercantil Derecho mercantil Comercial law  (3107G00023)

I. The company and the entrepreneur; II. Competition law; III. Industrial property; IV. Public limited company; V. Limited liability company; VI.Insolvency law

OBCompulsory 6.00 AC 2second semester
BC 2second semester

Other areas of business management 6.00 credits

Name of the subject and description Type Credits Group Duration

Gestió comercialGestión comercialMarketing management  (3107G02025)

Concept and functions of marketing.The role of strategic marketing as an instrument for the analysis and design of business strategy.The function of operational marketing or mixed marketing. Analysis of commercial instruments or variables.

OBCompulsory 6.00 AC 2second semester
BC 2second semester
GA 2second semester

Finance 18.00 credits

Name of the subject and description Type Credits Group Duration

Gestió financera IGestión financiera IFinancial management I  (3107G02012)

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Mercats financers Mercados financierosFinancial markets  (3107G02013)

Study of the current financial markets.An analysis of the main financial intermediaries, agents and instruments involved in these markets.

OBCompulsory 6.00 AC 2second semester
BC 2second semester

Gestió financera IIGestión financiera IIFinancial management II  (3107G02015)

This subject aims to provide a general overview of the financial functions of a company, to assess investment projects and decision-making criteria, sources of funding and the financial structure of the company.

OBCompulsory 6.00 AC 2second semester
BC 2second semester

Accounting 12.00 credits

Name of the subject and description Type Credits Group Duration

Comptabilitat de costosContabilidad de costesCost accounting   (3107G02069)

Introductory aspects. Basic elements of cost accounting. Formal analysis of the company’s internal cycle. Cost of materials and supplies. Cost of staff and external services. Cost of production equipment and financial cost. Cost localisation. Cost accumulation. The internal result. The predetermined cost system. Other cost accounting developments as a management tool.

OBCompulsory 6.00 AC 2second semester
BC 2second semester

Comptabilitat de societats Contabilidad de sociedades Corporate accounting   (3107G02075)

Accounting operations specific to trading companies: constitution, enlargement and reduction of capital.Company mergers and demergers.

OBCompulsory 6.00 AC 2second semester
BC 2second semester

Corporate law 12.00 credits

Name of the subject and description Type Credits Group Duration

Dret laboralDerecho laboralLabour Law  (3107G02023)

Part I. Process of historical education of Employment Law and features and principles of this special branch of law; II. Working for someone else and working freelance; III.Sources and principles of application of Employment Law; IV. Access to employment; V. Work recruitment; VI.Working conditions; VII.Terminating the employment relationship. Part II: Union Law. 1.I. Unions and Law of Union Freedom; 1.2 Representation and participation of workers in business; 1.3 Employment disputes: strike law.

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Fiscalitat de l'empresaFiscalidad de la empresaBusiness and taxation  (3107G02024)

Basic tax concepts and structure of the tax system in the business sphere.Direct public finance of the entrepreneurial rent.Personal Income Tax.Company tax. Non-Resident Income Tax.Formal tributary duties and payments on account.Indirect public finance of the entrepreneurial operations.Value Added Tax Other indirect taxes: Property Transfer Tax and Documented Legal Acts, Customs Duties and Special Taxes Formal tax obligations.Autonomic and local public finance of the companies.

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Other areas of business management 12.00 credits

Name of the subject and description Type Credits Group Duration

Gestió d’operacions i serveisGestión de operaciones y serviciosOperations and service management  (3107G02026)

Decision-making within the company’s production area. The functional production area (master production plan). Integrated management systems (quality, environment and occupational risks)

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Gestió de recursos humansGestión de Recursos HumanosHuman resource management  (3107G02027)

The company as a social and economic institution. Behaviour-oriented organisational theories. Human relations. Structure and organisational principles.Job design.Selecting staff. Human behaviour: motivation and job satisfaction. Remuneration and incentive systems.

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Optional subjects 6.00 credits

Name of the subject and description Type Credits Group Duration

Anglès per a l'economiaInglés para la economíaEnglish for economics  (3107G00020)

The objective of this subject is to accredit the English skills of students, especially, English applied to the economic and entrepreneurial world. Average level of language structures.

OPoptional 6.00 A 1first semester
B 2second semester
C 1first semester
D 2second semester

Fiscalitat sobre les operacions empresarialsFiscalidad de las operaciones empresarialesTaxation of business operations.  (3107G00021)

Fiscal planning for SMEs. The legal form of the company. Financial structure (own capital, foreign capital, hybrid financial instruments, subcapitalisation, investment with leasing or renting, etc.). Tax breaks in Personal Income Tax and Corporation Tax. Staff policy and taxation. International tax planning: mechanisms to avoid double taxation, related operations and transfer prices, special systems in Corporation Tax and Value Added Tax, taxes on imports, international tax competence. Analysis of SME taxation through models and forms. Tax register declaration. Registration for the payment of Economic Activities Tax. Forms for declaring partial payments, withholdings and income on account. Self-assessment models for Personal Income Tax, Corporation Tax, Value Added Tax and other taxes affecting SMEs. Accounting obligations. Ledgers. Online presentation of electronic returns and notifications. Other tax models and forms.

OPoptional 6.00 A 2second semester

Empresa familiarEmpresa familiarFamily business  (3107G00024)

Family Business seeks to train student on the characteristics, importance, strengths and weaknesses of family businesses.Furthermore, the aim is for students to use strategic and other tools in order to understand their nature and the mechanisms that make it possible to enhance the strengths and reduce the weaknesses or control impact.

OPoptional 6.00 A 2second semester

AuditoriaAuditoriaAuditing  (3107G00025)

OPoptional 6.00 A 1first semester

Dret de societatsDerecho de sociedadesCompany law  (3107G02035)

Study of the Law on the grouping of private individuals, created by means of a legal business entity for the achievement of a common purpose.Partnerships and share capital companies.

OPoptional 6.00 A 1first semester

Comunicació financeraComunicación financieraFinancial communication  (3107G02042)

Financial communication within the framework of corporate communication. The main audiences for financial communication. Communication with shareholders. Organising financial events. Relations with financial analysts. Relations with financial media outlets.

OPoptional 6.00 A 1first semester

Mètodes matemàtics per a l'economiaMétodos matemáticos para la economíaMathematical methods for economics  (3107G02045)

Integral calculus and its applications to economics. Calculation of surpluses. Introduction to the functions of various variables and decision theory.

OPoptional 6.00 A 1first semester

Habilitats directivesHabilidades directivasManagement Skills  (3107G02056)

The subject provides theoretical knowledge and basic skills for understanding personal and personal leadership. It develops and characterises the necessary leadership skills and attitudes.

OPoptional 6.00 A 1first semester

Pràctiques d'empresaPrácticas en la empresaExternal internship  (3107G02058)

OPoptional 12.00 B 2second semester
C 2second semester
FC 2second semester

Estratègies d'innovacióEstrategias de innovaciónInnovation Strategies  (3107G00065)

Creativity; Ideal-generation tools; Conceptual innovation frameworks; Innovation types; Innovation evaluation; Business models; Innovation projects; Innovation-management models; Innovation perceptions; How to become an innovative company

OPoptional 6.00 A 1first semester

Creació d'empresesCreación de empresasBusiness creation  (3107G00066)

Techniques for creativity, generation and validation of ideas.Appraisal of opportunities.Design and validation of business models.Business plan.Support tools and services for company creation.

OPoptional 6.00 A 1first semester

Finances corporatives Finanzas corporativas Corporate finance   (3107G01078)

OPoptional 6.00 A 2second semester

Tècniques i programes d’optimitzacióTécnicas y programas de optimización Economics and programs for optimization   (3107G00052)

Static optimisation: industrial economy, micro-economy, environmental management. Dynamic optimisation: management of natural resources, financial economy. Languages and programmes (Python, GAMS, etc.) to solve the problems posed.

OPoptional 6.00 A 1first semester

Gestió pressupostària i comptabilitat públicaGestión presupuestaria y contabilidad públicaBudgetary management and public accounting  (3107G03035)

Organisation and legal system of the public administration. Administrative procedure and public procurement. Development and modification of the state budget. Implementation and liquidation of the state budget. Accounting plan and budget analysis.

OPoptional 6.00 A 1first semester

Anàlisi de productes financersAnálisis de productos financierosAnalysing financial products  (3107G00067)

Analysis of the different investment products and their appraisal.Calculation of the costs of bank operations.Study of the requirements and the required regulations.

OPoptional 6.00 A 1first semester

Dona, empresa i societat Mujer, empresa y sociedad Woman, Enterprise and Society   (3107G00070)

Women have always been and are nowadays an increasing economic and social driver of societies.Apart from unfairly prejudicing the half of the population who are women - in terms of social-job market integration, with barriers to undertaking professional careers, lower salaries, the designation of unrecognised tasks and responsibilities - the implantation and reach of the patriarchy and institutionalised discrimination against women in all areas culminates in producing a less productive economic system and a less egalitarian, more unequal society.In this subject we address all these problems, introducing theories and practicals that enable us to overcome patriarchy and social-job market discrimination against women.

OPoptional 6.00 A 1first semester

Ètica i responsabilitat social a l'empresa Ética y responsabilidad social en la empresa Ethics and corporate social responsibility   (3107G00076)

Basic aspects of business ethics, corporative government.Basic pillars of social responsibility: economic dimension, sustainability (ODS) and social dimension (work conditions, gender equality, respecting human rights etc.)Skills-acquisition of professionals for sustainable management.

OPoptional 6.00 A 2second semester

Instruments derivatsInstrumentos derivadosDerivate instruments   (3107G00078)

Study of the main derivative financial instruments.Methods to appraise derivative instruments and analysis of their functionality as an instrument of coverage, investment and speculation for the company.

OPoptional 6.00 A 1first semester

Màrqueting culturalMarketing culturalCultural marketing  (3107G00079)

Introduction to and analysis of the basic marketing models and concepts in cultural and creative industries to understand and manage creating value for customers through the experience of creativity.

OPoptional 6.00 A 1first semester

Màrqueting digital Marketing digital Digital marketing   (3107G00080)

Introduction to and analysis of the main e-marketing strategies that companies use to reach new customers and markets and to achieve an efficient, effective market presence in networks and other related digital environments.

OPoptional 6.00 A 1first semester
B 2second semester
C 2second semester

Normes Internacionals d'auditoria Normas internacionales de auditoria International auditing standards   (3107G02077)

International auditing regulations.Entities that issue NIAs.

OPoptional 6.00 A 2second semester

Normes Internacionals d'Informació Financera Normas Internacionales de Información Financiera International Financial Reporting Standards   (3107G02078)

International accounting regulationsRegister of company transactions according to these regulations.Entities that issue NIIFs.

OPoptional 6.00 A 2second semester
B 2second semester

Fiscalitat de les operacions financeres Fiscalidad de las operaciones financieras   (3107G02079)

Fiscalitat dels actius financers de renda fixa i de les operacions bancàries. Fiscalitat dels actius financers de renda variable i de la participació en institucions inversió col·lectiva. Fiscalitat de les assegurances de vida individuals i d'altres instruments d'estalvi financer (entitats de capital-risc, derivats financers, préstec de valors). Fiscalitat dels productes d'estalvi previsió. Productes individuals de previsió social. Productes col·lectius de previsió social. Plans de previsió social empresarial. Assegurances col·lectives de vida. Mutualitats de previsió social.

OPoptativa 6.00 A 2segon semestre

Organització comptable i instruments avançats d'AuditoriaOrganización contable e instrumentos avanzados de Auditoría  (3107G02080)

Organització de la comptabilitat a les empreses; previsions de tresoreria, dels resultats i dels balanços. Estudi de la seva viabilitat econòmica i financera.

OPoptativa 6.00 A 1primer semestre

Valoració d'empreses i plans de viabilitat Valoración de empresas y planes de viabilidad Valuation of companies and viability plans   (3107G02081)

Main methods generally applied in company appraisals and areas of application.Company value, restructuring processes, revising the business plan and the feasibility plan.

OPoptional 6.00 A 1first semester

Gestió públicaGestión públicaPublic management   (3107G03089)

Public-entity management.Public-activity auditing.Internal auditing and auditor function.External auditing: Audit Office and Court of Auditors.Public Auditing.Transparency and good government.Insourcing and outsourcing services.

OPoptional 6.00 A 1first semester

Finance 6.00 credits

Name of the subject and description Type Credits Group Duration

Planificació financera Planificación financiera Financial planning  (3107G02014)

Treasury management.Management of the current one.Sources of short-term funding. Diagnosis and financial plan.

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Accounting 6.00 credits

Name of the subject and description Type Credits Group Duration

Consolidació comptable Consolidación contable Accounting consolidation   (3107G00068)

Concept of business concentration.Determining the existence of a group and its structure.Patrimonial links and calculating their intensity.Process of consolidation: The duty and responsibility to consolidate, the aggregation of accounting reports, eliminations, adjustments prior to consolidation.

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Other areas of business management 6.00 credits

Name of the subject and description Type Credits Group Duration

Organització i administració d’empresesOrganización y administración de empresasBusiness organization and administration  (3107G02028)

OBCompulsory 6.00 AC 1first semester
BC 1first semester

Elective pathways 30.00 credits

Name of the subject and description Type Credits Group Duration

Anglès per a l'economiaInglés para la economíaEnglish for economics  (3107G00020)

The objective of this subject is to accredit the English skills of students, especially, English applied to the economic and entrepreneurial world. Average level of language structures.

OPoptional 6.00 A 1first semester
B 2second semester
C 1first semester
D 2second semester

Fiscalitat sobre les operacions empresarialsFiscalidad de las operaciones empresarialesTaxation of business operations.  (3107G00021)

Fiscal planning for SMEs. The legal form of the company. Financial structure (own capital, foreign capital, hybrid financial instruments, subcapitalisation, investment with leasing or renting, etc.). Tax breaks in Personal Income Tax and Corporation Tax. Staff policy and taxation. International tax planning: mechanisms to avoid double taxation, related operations and transfer prices, special systems in Corporation Tax and Value Added Tax, taxes on imports, international tax competence. Analysis of SME taxation through models and forms. Tax register declaration. Registration for the payment of Economic Activities Tax. Forms for declaring partial payments, withholdings and income on account. Self-assessment models for Personal Income Tax, Corporation Tax, Value Added Tax and other taxes affecting SMEs. Accounting obligations. Ledgers. Online presentation of electronic returns and notifications. Other tax models and forms.

OPoptional 6.00 A 2second semester

Empresa familiarEmpresa familiarFamily business  (3107G00024)

Family Business seeks to train student on the characteristics, importance, strengths and weaknesses of family businesses.Furthermore, the aim is for students to use strategic and other tools in order to understand their nature and the mechanisms that make it possible to enhance the strengths and reduce the weaknesses or control impact.

OPoptional 6.00 A 2second semester

AuditoriaAuditoriaAuditing  (3107G00025)

OPoptional 6.00 A 1first semester

Dret de societatsDerecho de sociedadesCompany law  (3107G02035)

Study of the Law on the grouping of private individuals, created by means of a legal business entity for the achievement of a common purpose.Partnerships and share capital companies.

OPoptional 6.00 A 1first semester

Comunicació financeraComunicación financieraFinancial communication  (3107G02042)

Financial communication within the framework of corporate communication. The main audiences for financial communication. Communication with shareholders. Organising financial events. Relations with financial analysts. Relations with financial media outlets.

OPoptional 6.00 A 1first semester

Mètodes matemàtics per a l'economiaMétodos matemáticos para la economíaMathematical methods for economics  (3107G02045)

Integral calculus and its applications to economics. Calculation of surpluses. Introduction to the functions of various variables and decision theory.

OPoptional 6.00 A 1first semester

Habilitats directivesHabilidades directivasManagement Skills  (3107G02056)

The subject provides theoretical knowledge and basic skills for understanding personal and personal leadership. It develops and characterises the necessary leadership skills and attitudes.

OPoptional 6.00 A 1first semester

Pràctiques d'empresaPrácticas en la empresaExternal internship  (3107G02058)

OPoptional 12.00 B 2second semester
C 2second semester
FC 2second semester

Estratègies d'innovacióEstrategias de innovaciónInnovation Strategies  (3107G00065)

Creativity; Ideal-generation tools; Conceptual innovation frameworks; Innovation types; Innovation evaluation; Business models; Innovation projects; Innovation-management models; Innovation perceptions; How to become an innovative company

OPoptional 6.00 A 1first semester

Creació d'empresesCreación de empresasBusiness creation  (3107G00066)

Techniques for creativity, generation and validation of ideas.Appraisal of opportunities.Design and validation of business models.Business plan.Support tools and services for company creation.

OPoptional 6.00 A 1first semester

Finances corporatives Finanzas corporativas Corporate finance   (3107G01078)

OPoptional 6.00 A 2second semester

Tècniques i programes d’optimitzacióTécnicas y programas de optimización Economics and programs for optimization   (3107G00052)

Static optimisation: industrial economy, micro-economy, environmental management. Dynamic optimisation: management of natural resources, financial economy. Languages and programmes (Python, GAMS, etc.) to solve the problems posed.

OPoptional 6.00 A 1first semester

Gestió pressupostària i comptabilitat públicaGestión presupuestaria y contabilidad públicaBudgetary management and public accounting  (3107G03035)

Organisation and legal system of the public administration. Administrative procedure and public procurement. Development and modification of the state budget. Implementation and liquidation of the state budget. Accounting plan and budget analysis.

OPoptional 6.00 A 1first semester

Anàlisi de productes financersAnálisis de productos financierosAnalysing financial products  (3107G00067)

Analysis of the different investment products and their appraisal.Calculation of the costs of bank operations.Study of the requirements and the required regulations.

OPoptional 6.00 A 1first semester

Dona, empresa i societat Mujer, empresa y sociedad Woman, Enterprise and Society   (3107G00070)

Women have always been and are nowadays an increasing economic and social driver of societies.Apart from unfairly prejudicing the half of the population who are women - in terms of social-job market integration, with barriers to undertaking professional careers, lower salaries, the designation of unrecognised tasks and responsibilities - the implantation and reach of the patriarchy and institutionalised discrimination against women in all areas culminates in producing a less productive economic system and a less egalitarian, more unequal society.In this subject we address all these problems, introducing theories and practicals that enable us to overcome patriarchy and social-job market discrimination against women.

OPoptional 6.00 A 1first semester

Ètica i responsabilitat social a l'empresa Ética y responsabilidad social en la empresa Ethics and corporate social responsibility   (3107G00076)

Basic aspects of business ethics, corporative government.Basic pillars of social responsibility: economic dimension, sustainability (ODS) and social dimension (work conditions, gender equality, respecting human rights etc.)Skills-acquisition of professionals for sustainable management.

OPoptional 6.00 A 2second semester

Instruments derivatsInstrumentos derivadosDerivate instruments   (3107G00078)

Study of the main derivative financial instruments.Methods to appraise derivative instruments and analysis of their functionality as an instrument of coverage, investment and speculation for the company.

OPoptional 6.00 A 1first semester

Màrqueting culturalMarketing culturalCultural marketing  (3107G00079)

Introduction to and analysis of the basic marketing models and concepts in cultural and creative industries to understand and manage creating value for customers through the experience of creativity.

OPoptional 6.00 A 1first semester

Màrqueting digital Marketing digital Digital marketing   (3107G00080)

Introduction to and analysis of the main e-marketing strategies that companies use to reach new customers and markets and to achieve an efficient, effective market presence in networks and other related digital environments.

OPoptional 6.00 A 1first semester
B 2second semester
C 2second semester

Normes Internacionals d'auditoria Normas internacionales de auditoria International auditing standards   (3107G02077)

International auditing regulations.Entities that issue NIAs.

OPoptional 6.00 A 2second semester

Normes Internacionals d'Informació Financera Normas Internacionales de Información Financiera International Financial Reporting Standards   (3107G02078)

International accounting regulationsRegister of company transactions according to these regulations.Entities that issue NIIFs.

OPoptional 6.00 A 2second semester
B 2second semester

Fiscalitat de les operacions financeres Fiscalidad de las operaciones financieras   (3107G02079)

Fiscalitat dels actius financers de renda fixa i de les operacions bancàries. Fiscalitat dels actius financers de renda variable i de la participació en institucions inversió col·lectiva. Fiscalitat de les assegurances de vida individuals i d'altres instruments d'estalvi financer (entitats de capital-risc, derivats financers, préstec de valors). Fiscalitat dels productes d'estalvi previsió. Productes individuals de previsió social. Productes col·lectius de previsió social. Plans de previsió social empresarial. Assegurances col·lectives de vida. Mutualitats de previsió social.

OPoptativa 6.00 A 2segon semestre

Organització comptable i instruments avançats d'AuditoriaOrganización contable e instrumentos avanzados de Auditoría  (3107G02080)

Organització de la comptabilitat a les empreses; previsions de tresoreria, dels resultats i dels balanços. Estudi de la seva viabilitat econòmica i financera.

OPoptativa 6.00 A 1primer semestre

Valoració d'empreses i plans de viabilitat Valoración de empresas y planes de viabilidad Valuation of companies and viability plans   (3107G02081)

Main methods generally applied in company appraisals and areas of application.Company value, restructuring processes, revising the business plan and the feasibility plan.

OPoptional 6.00 A 1first semester

Gestió públicaGestión públicaPublic management   (3107G03089)

Public-entity management.Public-activity auditing.Internal auditing and auditor function.External auditing: Audit Office and Court of Auditors.Public Auditing.Transparency and good government.Insourcing and outsourcing services.

OPoptional 6.00 A 1first semester

Global evaluation of degree skills6.00 credits

Name of the subject and description Type Credits Group Duration

Treball final de GrauTrabajo final de GradoBachelor's degree project  (3107G02076)

This aim of this module is for students to write and defend an essay on some of the themes of the bachelor’s degree’s area of knowledge.The nature and extent of the work will depend on the chosen subject area and the subject focused on.Supervised by the tutor, this work must be properly presented in writing and later defended publicly before a panel who will evaluate it.

TFGbachelor’s thesis 6.00 A 2second semester
CE 1first semester

Optional modules + academic recognition42.00 credits

Name of the subject and description Type Credits Group Duration

Anglès per a l'economiaInglés para la economíaEnglish for economics  (3107G00020)

The objective of this subject is to accredit the English skills of students, especially, English applied to the economic and entrepreneurial world. Average level of language structures.

OPoptional 6.00 A 1first semester
B 2second semester
C 1first semester
D 2second semester

Fiscalitat sobre les operacions empresarialsFiscalidad de las operaciones empresarialesTaxation of business operations.  (3107G00021)

Fiscal planning for SMEs. The legal form of the company. Financial structure (own capital, foreign capital, hybrid financial instruments, subcapitalisation, investment with leasing or renting, etc.). Tax breaks in Personal Income Tax and Corporation Tax. Staff policy and taxation. International tax planning: mechanisms to avoid double taxation, related operations and transfer prices, special systems in Corporation Tax and Value Added Tax, taxes on imports, international tax competence. Analysis of SME taxation through models and forms. Tax register declaration. Registration for the payment of Economic Activities Tax. Forms for declaring partial payments, withholdings and income on account. Self-assessment models for Personal Income Tax, Corporation Tax, Value Added Tax and other taxes affecting SMEs. Accounting obligations. Ledgers. Online presentation of electronic returns and notifications. Other tax models and forms.

OPoptional 6.00 A 2second semester

Empresa familiarEmpresa familiarFamily business  (3107G00024)

Family Business seeks to train student on the characteristics, importance, strengths and weaknesses of family businesses.Furthermore, the aim is for students to use strategic and other tools in order to understand their nature and the mechanisms that make it possible to enhance the strengths and reduce the weaknesses or control impact.

OPoptional 6.00 A 2second semester

AuditoriaAuditoriaAuditing  (3107G00025)

OPoptional 6.00 A 1first semester

Dret de societatsDerecho de sociedadesCompany law  (3107G02035)

Study of the Law on the grouping of private individuals, created by means of a legal business entity for the achievement of a common purpose.Partnerships and share capital companies.

OPoptional 6.00 A 1first semester

Comunicació financeraComunicación financieraFinancial communication  (3107G02042)

Financial communication within the framework of corporate communication. The main audiences for financial communication. Communication with shareholders. Organising financial events. Relations with financial analysts. Relations with financial media outlets.

OPoptional 6.00 A 1first semester

Mètodes matemàtics per a l'economiaMétodos matemáticos para la economíaMathematical methods for economics  (3107G02045)

Integral calculus and its applications to economics. Calculation of surpluses. Introduction to the functions of various variables and decision theory.

OPoptional 6.00 A 1first semester

Habilitats directivesHabilidades directivasManagement Skills  (3107G02056)

The subject provides theoretical knowledge and basic skills for understanding personal and personal leadership. It develops and characterises the necessary leadership skills and attitudes.

OPoptional 6.00 A 1first semester

Pràctiques d'empresaPrácticas en la empresaExternal internship  (3107G02058)

OPoptional 12.00 B 2second semester
C 2second semester
FC 2second semester

Estratègies d'innovacióEstrategias de innovaciónInnovation Strategies  (3107G00065)

Creativity; Ideal-generation tools; Conceptual innovation frameworks; Innovation types; Innovation evaluation; Business models; Innovation projects; Innovation-management models; Innovation perceptions; How to become an innovative company

OPoptional 6.00 A 1first semester

Creació d'empresesCreación de empresasBusiness creation  (3107G00066)

Techniques for creativity, generation and validation of ideas.Appraisal of opportunities.Design and validation of business models.Business plan.Support tools and services for company creation.

OPoptional 6.00 A 1first semester

Finances corporatives Finanzas corporativas Corporate finance   (3107G01078)

OPoptional 6.00 A 2second semester

Tècniques i programes d’optimitzacióTécnicas y programas de optimización Economics and programs for optimization   (3107G00052)

Static optimisation: industrial economy, micro-economy, environmental management. Dynamic optimisation: management of natural resources, financial economy. Languages and programmes (Python, GAMS, etc.) to solve the problems posed.

OPoptional 6.00 A 1first semester

Gestió pressupostària i comptabilitat públicaGestión presupuestaria y contabilidad públicaBudgetary management and public accounting  (3107G03035)

Organisation and legal system of the public administration. Administrative procedure and public procurement. Development and modification of the state budget. Implementation and liquidation of the state budget. Accounting plan and budget analysis.

OPoptional 6.00 A 1first semester

Anàlisi de productes financersAnálisis de productos financierosAnalysing financial products  (3107G00067)

Analysis of the different investment products and their appraisal.Calculation of the costs of bank operations.Study of the requirements and the required regulations.

OPoptional 6.00 A 1first semester

Dona, empresa i societat Mujer, empresa y sociedad Woman, Enterprise and Society   (3107G00070)

Women have always been and are nowadays an increasing economic and social driver of societies.Apart from unfairly prejudicing the half of the population who are women - in terms of social-job market integration, with barriers to undertaking professional careers, lower salaries, the designation of unrecognised tasks and responsibilities - the implantation and reach of the patriarchy and institutionalised discrimination against women in all areas culminates in producing a less productive economic system and a less egalitarian, more unequal society.In this subject we address all these problems, introducing theories and practicals that enable us to overcome patriarchy and social-job market discrimination against women.

OPoptional 6.00 A 1first semester

Ètica i responsabilitat social a l'empresa Ética y responsabilidad social en la empresa Ethics and corporate social responsibility   (3107G00076)

Basic aspects of business ethics, corporative government.Basic pillars of social responsibility: economic dimension, sustainability (ODS) and social dimension (work conditions, gender equality, respecting human rights etc.)Skills-acquisition of professionals for sustainable management.

OPoptional 6.00 A 2second semester

Instruments derivatsInstrumentos derivadosDerivate instruments   (3107G00078)

Study of the main derivative financial instruments.Methods to appraise derivative instruments and analysis of their functionality as an instrument of coverage, investment and speculation for the company.

OPoptional 6.00 A 1first semester

Màrqueting culturalMarketing culturalCultural marketing  (3107G00079)

Introduction to and analysis of the basic marketing models and concepts in cultural and creative industries to understand and manage creating value for customers through the experience of creativity.

OPoptional 6.00 A 1first semester

Màrqueting digital Marketing digital Digital marketing   (3107G00080)

Introduction to and analysis of the main e-marketing strategies that companies use to reach new customers and markets and to achieve an efficient, effective market presence in networks and other related digital environments.

OPoptional 6.00 A 1first semester
B 2second semester
C 2second semester

Normes Internacionals d'auditoria Normas internacionales de auditoria International auditing standards   (3107G02077)

International auditing regulations.Entities that issue NIAs.

OPoptional 6.00 A 2second semester

Normes Internacionals d'Informació Financera Normas Internacionales de Información Financiera International Financial Reporting Standards   (3107G02078)

International accounting regulationsRegister of company transactions according to these regulations.Entities that issue NIIFs.

OPoptional 6.00 A 2second semester
B 2second semester

Fiscalitat de les operacions financeres Fiscalidad de las operaciones financieras   (3107G02079)

Fiscalitat dels actius financers de renda fixa i de les operacions bancàries. Fiscalitat dels actius financers de renda variable i de la participació en institucions inversió col·lectiva. Fiscalitat de les assegurances de vida individuals i d'altres instruments d'estalvi financer (entitats de capital-risc, derivats financers, préstec de valors). Fiscalitat dels productes d'estalvi previsió. Productes individuals de previsió social. Productes col·lectius de previsió social. Plans de previsió social empresarial. Assegurances col·lectives de vida. Mutualitats de previsió social.

OPoptativa 6.00 A 2segon semestre

Organització comptable i instruments avançats d'AuditoriaOrganización contable e instrumentos avanzados de Auditoría  (3107G02080)

Organització de la comptabilitat a les empreses; previsions de tresoreria, dels resultats i dels balanços. Estudi de la seva viabilitat econòmica i financera.

OPoptativa 6.00 A 1primer semestre

Valoració d'empreses i plans de viabilitat Valoración de empresas y planes de viabilidad Valuation of companies and viability plans   (3107G02081)

Main methods generally applied in company appraisals and areas of application.Company value, restructuring processes, revising the business plan and the feasibility plan.

OPoptional 6.00 A 1first semester

Gestió públicaGestión públicaPublic management   (3107G03089)

Public-entity management.Public-activity auditing.Internal auditing and auditor function.External auditing: Audit Office and Court of Auditors.Public Auditing.Transparency and good government.Insourcing and outsourcing services.

OPoptional 6.00 A 1first semester

Language requirement

* Level B2 - German
* Level B2 - English
* Level B2 - French
* Level B2 - Italian
* Level C1 - German
* Level C1 - English
* Level C1 - French
* Level C1 - Italian
* Level C1.1 - English
* Level C1.1 - French
* Level C1.1 - German
* Level C2 - German
* Level C2 - English
* Level C2 - French
* Level C2 - Italian
English third-language requirement
* French third-language requirement
* Italian third-language requirement
* German third-language requirement

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