Admission Official Master's Degree in Account Auditing and Accounting

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Access

Access to this master's degree is open to holders of an official bachelor's degree from a Spanish university or from another higher education institution within or outside the European Higher Education Area, provided this gives access to postgraduate studies in the country of issue.

Admission requirements

A university degree is required, plus basic knowledge of the Spanish accounting system, Spanish commercial law, Spanish taxation and business finance.

Access is open to graduates in Business Management and Administration, Accounting and Finance, or combinations of these with Law, in Marketing, or in equivalent fields (degrees from Spanish universities).

It is also open to graduates in Economics, Tourism, Law, Labour Relations, or equivalent areas (degrees from Spanish universities). Graduates in these subjects must have been employed for at least one year in accounting or auditing, and may need to take bridging courses.

Students who graduated in Business Management and Administration, Accounting and Finance, or equivalent areas, in other countries must take bridging courses in Spanish accounting and commercial law.

A level of at least B2 in Spanish is required. Students with a degree from a university in Spain or a Spanish-speaking country in Hispanic Americans are assumed to have met this requirement.

Selection criteria

Applicants are selected according to the following criteria (max. 5 points).

  • Academic transcript: scored in accordance with the regulations on evaluating academic transcripts of the UAB (up to 3 points). The 3 points are calculated as follows: X = 3 × (average mark out of 5) / 5
  • Employment experience: consideration is given to employment experience in accounting and auditing (up to 1 point): - Employment experience of between six months and a year: 0.6 points. - Employment experience spanning more than one year: 1 point.
  • Cover letter (0.5 points).
  • Reference letter from a university lecturer working in a profession-oriented subject area (0.5 points).

Complementary training

The bridging courses to be taken by students with degrees in the above subjects are as follows.

a) Students from other countries with degrees in Business Management and Administration, Accountancy and Finance, or equivalent areas, must take the following bridging courses (12 ECTS credits):

  • Financial Accounting II (from the bachelor's degree in Accountancy and Finance of the UAB) (6 ECTS credits)
  • Introduction to Law (from the bachelor's degree in Accountancy and Finance of the UAB) (6 ECTS credits)

These are graduates in Business Management and Administration, Accounting and Finance, etc., with great knowledge of general accounting and corporate economics and finance. However, they lack knowledge of the Spanish accounting system and Spanish commercial and company law. Through these courses, they acquire the knowledge of the Spanish accounting system and Spanish commercial and company law needed to follow the programme successfully.

b) Students from the fields of Economics, Tourism, Law, Labour Relations or equivalent areas (12 ECTS credits) with degrees from Spanish universities, who need to take bridging courses, take the following courses

  • Financial Accounting II (from the bachelor's degree in Accountancy and Finance of the UAB) (6 ECTS credits)
  • Methods of Financial Assessment I (from the bachelor's degree in Accountancy and Finance of the UAB) (6 ECTS credits)

These students are well-versed in Spanish commercial and company law. However, they may lack sufficient knowledge of basic Spanish regulations on accounting and corporate financial mathematics. Through these courses, they acquire the knowledge of the Spanish accounting system and corporate financial mathematics needed to follow the programme successfully.

Bridging courses are organised through the FUABformació School in collaboration with Universitat Autònoma de Barcelona, and correspond to subjects within the bachelor's degree in Accounting and Finance.

These courses are scheduled in the first semester of the master's degree. The class schedule allows students taking bridging courses to do so easily during the first semester, with no overlapping of these courses with the normal master's degree courses.