Master's Degree Dissertation
Code: 44447 ECTS Credits: 6| Degree | Type | Year | Semester |
|---|---|---|---|
| 4317517 Account Auditing and Accounting | OB | 0 | 2 |
Contact
- Name:
- Jordi Rizo Gubianas
- Email:
- jordi.rizo@uab.cat
Teaching groups languages
To check the language/s of instruction, you must click on "Methodolody" section of the course guide.
Teachers
- Manuel Alvarez Gomez
- Francesc Josep Uroz Felices
- Stefan Felix van Hemmen
- Inmaculada Vilardell Riera
- Maria Rosa Rovira Val
- Jordi Ballonga Xaver
- Jordi Rizo Gubianas
- Xavier Sentis Ros
- Ane Elixabete Ripoll Zarraga
- Maria Isabel Lara Serrano
External teachers
- José Serrano
Prerequisites
It is not necessary any prerequisite to study this subject.
Objectives and Contextualisation
The work will make incorporating the most notable knowledges of the main modules of the máster. It treats to make a TFM where show the capacity to reason, analyse and think (of a transversal way) on:
- The preparation of the annual accounts of a company.
- The accounts consolidated of a group of companies.
- The application of the countable rules to the distinct types of companies.
- The fiscal situation of a society and of a group of companies.
- The documentation that has to be subjected to audit.
- The quality of the proportionate information by a company for the process of audit.
- The application of the International Norms of Audit in the process of audit
- The preparation of reports of audit.
- The reports of audit made by other signatures (critical opinion)
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Learning Outcomes
- CA16 (Competence) Recognise audit reports in complex situations and assess them independently and ethically.
- CA17 (Competence) Use appropriate methodology to conduct research and develop the objectives of the Master's Degree Dissertation.
- KA13 (Knowledge) Establish a connection between the accounting processes that give rise to individual annual accounts in different sectors and situations.
- SA15 (Skill) Classify financial and non-financial information provided by different companies.
- SA16 (Skill) Compare the accounting processes followed by a group of companies to prepare consolidated accounts.
Content
The content of the TFM will depend on the topic selected by the student on the basis of the offer of topics offered by the program
through their tutor.
Methodology
The academic coordination of the master's degree will publish each academic year a list of possible TFM topics and the teaching staff who will
act as tutor. The final assignment of the tutor will be made by the academic coordination of the master during the month of February. Before 2/28 the students will hold the first TFM planning meeting. During the March-July period, the tutor and the student must hold a minimum
of 3 work and follow-up meetings. The student must deliver the TFM at the end of July or beginning of September (optional) Additionally, the student must present the work through oral defense before a court before July 30 or September 12 (optional)
"The proposed teaching methodology may undergo some modifications according to the restrictions imposed by the health authorities on on-campus courses".
The tutorial could be in a a seminary or on line
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Activities
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| meeting assignment | 3 | 0.12 | |
| Type: Supervised | |||
| follow-up meetings | 6 | 0.24 | |
| Type: Autonomous | |||
| Carrying out and writing the work | 30 | 1.2 | |
| Reading of articles, legal texts and reports | 50 | 2 | |
| personal study | 60 | 2.4 |
Assessment
The tutor will carry out the follow-up tutorials (a minimum of 4 tutorials) and will assess the work according to the progression of the work according to its content. 50% of the grade The evaluating court will assess the oral presentation and defense of the work taking into account its content and the oral defense. 50% of the grade
"The proposed evaluation activities may undergo some changes according to the restrictions imposed by the health authorities on on-campus courses."
The tutorial could be in a a seminary or on line
Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| presentation and defense of the work | 50% | 1 | 0.04 | CA16, CA17, KA13, SA15, SA16 |
| tutor's assessment | 50% | 0 | 0 | CA16, CA17, KA13, SA15, SA16 |
Bibliography
depending on the theme of each TFM
Software
depending on the theme of each TFM