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Master in Accounting and Financial Management (specialization in Controlling)
Plan de estudios y titulación
MODULE 1. Introduction.
- New trends in accounting
- New General Accounting Plan: conceptual framework, annual accounts, registration and appraisal norms, differences from the previous General Accounting Plan.
- New General Accounting Plan for PYMES (small and medium-sized businesses) and regimes for micro-enterprises.
- Auditing principles and norms.
- Auditing procedures.
- Auditing reports.
- ICAC sanctions procedures.
- Internal auditing and internal control.
- Norms for drawing up annual consolidated accounts.
- Preparing consolidated accounts for corporations and business groups.
MODULE 2. Accounting Management
- Economic and financial analysis of the company.
- Introduction to financial states analysis.
- Equity and financial analysis.
- Economic analysis.
- Profitability analysis.
- Working capital analysis.
- Integral analysis.
- Analytical accounting.
- Cost types.
- Direct costs system.
- Order costs.
- Total costs system.
- Costs system based on activities.
- Strategic management of costs.
- New trends in the area of accounting costs.
- Preparation and control of budgets.
- The process of drawing up budgets.
- Budget types:
- Fixed budgets.
- Flexible budgets.
- Zero-based budgets.
- Activity based budgets (ABB).
- Standard costs and deviation analysis models.
- Practical application of budget control systems.
- Application and monitoring of management control systems.
- Budget control versus management control.
- Selection of monetary and non- monetary indicators.
- Effectiveness, efficiency, economy, quality, setting, sustainability.
- Design of scoreboards (integral scoreboards).
- Human aspects of management control.
- Managerial skills I.
- Presentation of written and oral reports.
- Time management.
- Organization of work and circuits.
MODULE 3. Financial Management
- Financial management analysis.
- Formulation of predictive models based on ratios.
- Area analysis.
- Bankruptcy forecasting techniques.
- Integral analysis.
- Stock Market and financial markets.
- Operation types.
- Capital increases.
- Public takeover bid (PTB).
- OPV (public sale offer).
- Fundamental analysis and technical analysis.
- Risk types.
- Change risk.
- Interest type risk.
- Trading risk.
- Futures, options, swaps.
- Investment appraisal
- Mathematics for financial operations
- Previous concepts.
- Simple and compound interest.
- Updating and capitalization.
- Loans and income.
- Annual equivalent rate.
- Investment appraisal.
- Previous aspects to consider in the appraisal of investments.
- Static methods.
- Recovery period
- Dynamic methods.
- (NPV) Net present value and (TIR) Internal rate of return.
- Influence of inflation and taxes.
- Analysis of additional investment-finance project.
- Project finance.
4. Working capital management.
- Cash forecasts.
- Financial products to cover short –term needs.
- Financial products for the placement of short-term surpluses.
- Relations between banks and businesses.
- Income statement and bank-business balance.
- Cash pooling and other cash management techniques.
- Credit management.
- Client credit policies.
- Charge risks and management.
- Charge policies and circuits.
- Credit department and risk committee: objectives, risk responsibilities and policies.
- Credit monitoring and control: information sources and actions to be taken.
5. Spanish, European and international financial systems.
Spanish financial system.
- Bank of Spain.
- Savings banks.
- Credit co-operatives.
- Leasing and factoring companies.
- Financial companies.
- Financial and investment products.
- European and international finance systems.
6. Taxation aspects of finance.
- Differences between accounting and taxation.
- Corporation tax.
7. Managerial skills II.
- Team leadership, motivation and management.
- Meetings management.
- Negotiation and stress management.
8. Business game (financial setting). (optional subject).
MODULE 4. Controlling.
Choosing four of the five:
1: Budget control
- Safeguarding the assets of the company.
- Designing financial circuts.
- Internal auditing.
2: Advanced management control
- Control of operative processes and re-engineering of processes.
- Control of projects.
- Beyond budgeting.
- Systems of incentive and motivation in the area of management control.
3: IT tools for the optimization of management control
- Integrated management system.
- The role of ERP software in improving systems.
- Advanced excel for data analysis and extraction.
- Effective presentations using Powerpoint.
4: Financial management
- Financial operation and corporate objectives: agency theory and good governance codes.
- Estimating financial needs, capitalization and debt policies.
- Dividend policies.
- Short and long term business financial strategy.
- Evaluation instruments for businesses.
5: International Controlling
- Management control systems to evaluate the performance in multinational corporations
- Effective decision making in international business.
- Controlling subsidiaries
*Subject to available places
Curricular Internship: The Master in Accounting and Financial Management (specialization in Controlling) includes a curricular internship. This type of internships form part of the academic course contents. The internship is considered as an additional subject that must be passed satisfactorily in order to successfully complete the course.
*The information contained herein may be subject to changes.
Once students have completed the programme, they will receive the degree Máster Universitario en Dirección Financiera y Contable de la Empresa. Especialidad en Controlling from Pompeu Fabra University and the Ministry of Education.
Official Master's Degree: Upon successfully completing the master's program you will receive a final diploma awarded by Pompeu Fabra University. In order to issue the certificate, the Government of Catalonia charges an additional fee of approximately €200. The exact amount varies annually and will be finalized upon completion of the degree. In accordance with the regulations set out by the Spanish Ministry of Education this final diploma will be issued in Spanish.