Structure of the Curriculum

The curriculum for the Bachelor's Degree in Accounting and Finance from the University of La Laguna will have a total of 240 ECTS credits, distributed over four academic years, divided into two semesters. These credits include all the theoretical and practical training required by the student, as well as the External Internships and Final Degree Project.

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

 

Subjects by training subjects

The following table shows the list of subjects by training subjects that make up the curriculum of the 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

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

Curriculum for the degree in Accounting and Finance

Recognition of credits for Higher Level Vocational Training Cycles