Study plan Bachelor's Degree in Accounting and Finances

Basic skills

• Develop critical thinking and reasoning and communicate ideas effectively, both in the mother tongue and in other languages.
• Develop independent learning strategies.
• Respect diversity in ideas, people and situations.
• Generate innovative and competitive proposals for research and professional activities.

Specific skills

• Integrate knowledge and skills to produce academic or professional work in the Accounts and/or Finance areas of a company, organisation or family unit, promoting work in environments that are in keeping with reality.
• Plan and direct the organisation of a company’s accounts or those of a group of companies.
• Produce and interpret financial statements and reports for accounting, taxation, financial or organisational purposes. Issue technical-accounting reports in relation to a company’s situation.
• Apply the essential principles of merchant law (banking and insurance), and have notions of constitutional, civil, tax and labour law.
• Show knowledge of the way the financial system works and how different intermediaries operate, especially banks, savings banks and insurance companies, in order to negotiate with them effectively.
• Once they have been identified, actively and passively manage the different financial risks that affect companies, as well as financial and biometric risks (concerning longevity and other issues) that affect people and their families.
• Show ethical and professional behaviour in relation to the required functions of accounts and financial consultancy.
• Analyse, formulate and implant an organisation’s general strategy, as well as policies for action in different functional areas.
• Show knowledge of the relation and impact of Information Systems in the processes of business management and play an active role in their implementation.
• Identify business models both from the owner’s perspective and that of internal organisation, understanding the economic nature of human relations in the business context.

Transversal skills

• Capacity for oral and written communication in Catalan, Spanish and English in order to synthesise and present the work done.
• Analyse, synthesise and evaluate information.
• Capacity to adapt to changing environments.
• Capacity to come up with innovative and imaginative solutions.
• Work in teams and manage multidisciplinary and multicultural teams, coordinating, negotiating and managing conflicts.
• Present course work with the adequate level of quality and incorporating the corresponding environmental and social aspects.
• Access new forms of information using learning strategies that enable the use of new communication technologies.
  

Knowledge

• Describe the theories, institutions and regulation of international trade and international economic relations in the economic globalisation process.
• Describe the theoretical and practical foundations of the company’s micro and macroeconomic environment.
• Identify the general principles of law, those specific to commercial law, as well as those of taxation and labour law in the field of business.
• Identify the principles, structure, internal functioning dynamics and human resources organisation and management models of companies and organisations.

Skills

• Analyse the composition, functioning and regulation of the financial system and of markets and the financial information issued by these.
• Analyse international economic development and the dynamics of long-term business organisation from a historical perspective.
• Analyse the main databases for the preparation of reports and the analysis of the economic and financial environment.
• Analyse the situations specific to the commercial function in the management of a company or organisation.
• Analyse the effects of trends in the economic, social and labour environment, and of the competitive dynamics of the main markets and sectors of the Spanish and European economy on the financial and accounting sphere of the company.
• Apply the reasoning methodology specific to financial economics in the accounting, finance, commercial and information systems fields.
• Relate the foundations, areas and main agents related to Corporate Social Responsibility (CSR), linking them to the strategic and operational aspects of the organisation.
• Assess the financial risk affecting the following economic agents: Investors, companies and organisations, public entities, managers, etc. according to the return on investment, return on capital, cash flow and fluctuations in financial markets.
• Implement information systems in business management processes.

Competences

• Operate in the professional accounting and financial sphere, paying critical attention to the economic, technological, social and environmental impact of the activity.
• Correctly and appropriately apply the theoretical and practical knowledge and skills acquired during the degree to write a basic or applied research work in the field of economics, finance and accounting.
• Contribute creative and innovative proposals from the accounting and finance sphere to social needs and demands.
• Assess inequalities on the grounds of sex/gender in the economic and financial sphere in order to prevent them in professional performance. 
• Operate in the professional accounting and financial field with ethical responsibility and respecting fundamental rights and duties, diversity, democratic values, all in accordance with the Sustainable Development Goals. 
• Plan the accounting organisation of a company, or a group, preparing internal and external reports based on national and international regulations.
• Implement the knowledge acquired within the context of a company or organisation in its financial and accounting departments, areas or units and in the professional practice of consultancy and auditing.
• Make decisions on the organisational and management structure of companies and assets using quantitative business management models and techniques.
• Assess the cost and/or profitability of a company's investment and financing operations in their accounting, financial and tax aspects.
• Set up the general strategy of a business organisation and its functional areas.
• Solve business-economics problems using mathematical, statistical and econometric tools.