Degree in Accounting and Finance

Curriculum Structure

The Bachelor's Degree in Business Administration comprises a total of 240 ECTS credits, of which 60 correspond to Basic Training subjects, 24 to Electives, and 30 to External Internships and the Final Degree Project (including the subject of Business Research Techniques). All subjects are worth 6 ECTS credits, except for the External Internships and the Final Degree Project.

Distribution of the curriculum by subject type
Type of subject Credits
Basic Training Subjects (common and specific) 60 (36+24)
Required Subjects 120
Elective Subjects 30
(169214201) – External Internships 18
(169214202) – Final Degree Project 12
Total credits = 240

Subjects by training subjects

The following table lists the subjects by training area that make up the curriculum of the Bachelor's Degree in Accounting and Finance:

Training Subject Character Subject
Economy Common Basic Training Subject (169211101) – Economy
Mandatory (16921203) – Economic History of Accounting and Finance
Right Common Basic Training Subject (169211102) – Introduction to Law
Specific Basic Training Subject (169212103) – Commercial Law
Elective (169214101) – Labor Law
Mandatory (169212202) – Company Tax Regime
Elective (169210901) – Economic and Fiscal Regime of the Canary Islands
Elective (169210906) – Bankruptcy and Corporate Law
Accounting Specific Basic Training Subject (169211205) – Fundamentals of Financial Accounting
Specific Basic Training Subject (169212102) – Financial Accounting I
Mandatory (169212201) – Financial Accounting II
Mandatory (169213102) – Analysis of Financial Statements
Mandatory (169213103) – Audit I
Mandatory (169212205) – Cost Management
Mandatory (169213202) – Audit II
Mandatory (169213101) – Consolidation of Financial Statements
Elective (169210904) – Corporate Accounting
Elective (169210903) – Accounting for Financial Instruments
Elective (169210908) – Audit III
Elective (169210909) – Accounting Management of Public Administration
Finance Specific Basic Training Subject (169211204) – Mathematics of Financial Operations
Mandatory (169212203) – Financial Management
Mandatory (169212105) – Financial Institutions and Markets
Mandatory (169213201) – Financial Planning and Control
Mandatory (169213204) – Financial Risk Management
Mandatory (169213205) – Business Project Evaluation
Mandatory (169213105) – Financial Policy
Mandatory (169213203) – International Finance
Elective (169210902) – Bank Management
Quantitative Methods Mandatory (169211105) – Business Mathematics
Common Basic Training Subject (169211201) – Statistics I
Mandatory (169212104) – Statistics II
Organization Common Basic Training Subject (169211104) – Business Administration
Mandatory (169212101) – Information Systems applied to the Company
Mandatory (169212204) – Business Management
Elective (169210905) – Strategic Management of Companies and Financial Institutions
Marketing Elective (169210907) – Marketing
Sociology Common Basic Training Subject (169211103) – Sociology
Common Basic Training Subject (169211202) – Communication and Expression Techniques in Spanish
Languages Mandatory (169213104) – Business English

Curriculum for the degree in Accounting and Finance

First
First quarter Second quarter
Subject Credits Subject Credits
First course
(169211202) – Communication and Expression Techniques in Spanish 6 (169211101) – Economy 6
(169211102) – Introduction to Law 6 (169211201) – Statistics I 6
(169211103) – Sociology 6 (169211203) – Economic History of Accounting and Finance 6
(169211104) – Business Administration 6 (169211204) – Mathematics of Financial Operations 6
(169211105) – Business Mathematics 6 (169211205) – Fundamentals of Financial Accounting 6

Second
First quarter Second quarter
Subject Credits Subject Credits
Second year
(169212101) – Information Systems applied to the Company 6 (169212201) – Financial Accounting II 6
(169212102) – Financial Accounting I 6 (169212202) – Company Tax Regime 6
(169212103) – Commercial Law 6 (169212203) – Financial Management 6
(169212104) – Statistics II 6 (169212204) – Business Management 6
(169212105) – Financial Institutions and Markets 6 (169212205) – Cost Management 6

Third
First quarter Second quarter
Subject Credits Subject Credits
Third year
(169213101) – Consolidation of Financial Statements 6 (169213201) – Financial Planning and Control 6
(169213102) – Analysis of Financial Statements 6 (169213202) – Audit II 6
(169213103) – Audit I 6 (169213203) – International Finance 6
(169213104) – Business English 6 (169213204) – Financial Risk Management 6
(169213105) – Financial Policy 6 (169213205) – Business Project Evaluation 6

Room
First quarter Second quarter
Subjects Credits Subjects Credits
Fourth year
(169214101) – Labor Law 6 (169214201) – Company Internship 18
(169210901) – Economic and Fiscal Regime of the Canary Islands 6 (169214202) – Final Degree Project 12
(169210902) – Bank Management 6
(169210903) – Accounting for Financial Instruments 6
(169210904) – Corporate Accounting 6
(169210905) – Strategic Management of Companies and Financial Institutions 6
(169210906) – Bankruptcy and Corporate Law 6
(169210907) – Marketing 6
(169210908) – Audit III 6
(169210909) – Accounting Management of Public Administration 6