Students who have studied law or double degrees, one of which is law, must take the subject of basic accounting

LEARNING OUTCOMES THAT THE STUDENT ACQUIRES Typically, the accounting and financial knowledge of students in careers related exclusively to the legal field is often insufficient for in-depth analysis of certain tax figures that require a solid understanding in such areas. For this reason, we believe it is appropriate that the first subjects to be taught in the Master's are subjects related to accounting and finance issues to ensure solid learning that results in a sufficient knowledge base to address the course.

Accounting Law. Accounting functions. Accounting books and accounting duties. Conceptual Framework and Accounting Principles. Conceptual Framework and Accounting Principles. Cases. Assets. Assets. Cases. Liabilities and Provisions for Contingencies and Expenses. Cases. Valuation: Historical Cost, Depreciation and Amortization. Fair Value. Practical cases of valuation. Temporary allocation of income. Temporary allocation of expenses. Practical cases of temporary imputation. Introduction to auditing. Introduction to auditing.

1. Critical reading of texts recommended by the subject teacher 2. Solving case studies, problems, etc. raised by the teacher individually or in a group 3. Presentation and discussion in class, under the moderation of the teacher, of topics related to the content of the subject, as well as practical cases The use of Artificial Intelligence tools will be allowed when so decided by the subject coordinator expressly in class. The teacher may eventually indicate a list of works and exercises that the student can perform using Artificial Intelligence tools, specifying how they should be used, and how the student should describe the use that has been made of them. If the use of Artificial Intelligence by the student gives rise to academic fraud by falsifying the results of an exam or work required to accredit academic performance, the provisions of the Regulation of the University Carlos III of Madrid of partial development of the Law 3/2022, of February 24, of university coexistence will be applied.