Key Benefits:
Obtained the verification of the curriculum by the Council of Universities, prior to the positive report of the National Agency for the Evaluation of Quality and Accreditation, as well as the authorization of the Autonomous Community of Galicia, and agreed on the official character of the title by the Council of Ministers of 21 February 2014 (published in the BOE of 11 March 2014 by Resolution of the Secretary of State of Universities of 28 February 2014).
This Rectorate, under the cover of Article 35.4 of the Organic Law 6/2001, of Universities, in the wording given by the Organic Law 4/2007, resolves to publish the plan of studies leading to the obtaining of the title of Master in Superior Accounting and Audit of Accounts by the University of A Coruña.
A Coruña, July 16, 2014. -The Rector, Xose Luis Armarto Barbeito.
CURRICULUM LEADING TO THE OBTAINING OF MASTER ' S DEGREE IN SUPERIOR ACCOUNTING AND AUDITING OF ACCOUNTS BY THE UNIVERSITY OF A CORUÑA
| ECTS | |
|---|---|
|
|
48 |
|
Optives | 0 |
|
Credits External | 6 |
|
Work master | 6 |
|
Add-ons | 0 |
| Total Credits | 60 |
Study Plan Content:
| Module | Matter | Allocate |
Character | Course | Organiz. temporary | ||
|---|---|---|---|---|---|---|---|
|
I. 1 Audit. | I. 1.1 Risk management and internal control. I. 1.2 Rules and Audit Procedure. I. 1.3 Account Audit Access Rules. I. 1.4 Standards on audit quality control of accounts. I. 1.5 International Audit Standards. I. 1.6 Rules of ethics and independence. | Audit Foundations. | 6 | OB |
1. |
1. | |
|
Procedures. | 6 | OB | 1. º | 1. 4th quarter. | |||
|
Reports. | 6 | OB |
1. º | 1. 4th quarter. | |||
|
2 Financial Reporting Standards Applicable in Spain. I. 3 Other accounting matters. II . Other subjects. | I. 2.1: General Accounting and PGC Plan for SMEs. Advanced topics and update of valuation standards. I. 2.2: Rules for the formulation of consolidated annual accounts. I. 2.3: International Financial Reporting Standards. I. 2.4: Other frameworks: accounting of financial and insurance entities, non-profit entities, public entities, and concurrency situations. I. 3.1: State analysis financial. I. 3.2: Analytical Accounting costs, budget and management. I. 3.3: Technical valuation of companies and preparation of feasibility plans. II.2. Information technology and computer systems. | Top Accounting I. | 6 | OB |
1. º | 1. 4th quarter. | |
|
International Financial Reporting Standards. | 3 | OB | OB | 1. |
1. | ||
| Sectoral Accounting. | 6 |
OB | 1. º | 2. 4th quarter. | |||
|
Accounting II. | 6 | OB | 1. | 2. º 4. | |||
|
Technologies and Accounting and Audit Systems. | 6 | OB | 1. º | 2. 4th quarter. | |||
| Seminars of upgrading. | 3 | OB | 1. º | 2. quadrimestre. | |||
| in Companies. |
| Practices in Companies. | 6 | OB | OB | 1. º and 2. 4th quarter. | |
|
of Master Job. |
| End Master Job. | 6 | OB | 2nd |
2. 4th quarter. |
Training complements to be performed by the student based on their access title:
| ECTS | ||||
|---|---|---|---|---|
|
Microeconomics Principles | 6 | |||
|
I | 6 | |||
| Analysis of Financial Operations | 6 | |||
|
6 | ||||
| Company Accounting |
6 | 6 | 6 | 6 |
| 6 | ||||
| 6 |
