Accounting for groups of companies provides the necessary concepts and techniques for the consolidation of the accounting statements, that is to say the presentation of annual accounts of groups of companies.

Management accounting deals with the measurement and evaluation of the economic facts related to the company’s internal area, analysing the alternatives for accounting recruitment. All with different purposes, but prioritising the creation of reports on costs, margins and results that users of information can use for supporting their decisions.

Advanced accounting analysis seeks to obtain a good knowledge of the financial statements and its main limitations and restrictions. To know the margins of action of legal accountancy regarding to the preparation and presentation of financial statements. To separate voluntary from compulsory information. To use adequately the main tools for the analysis and interpretation of annual accounts, focusing on the analysis of the financial situation in the short and long term, as well as in the study of profitability.

Company taxation analyses the aspects of the Spanish Tax System that affect the functioning of companies. Special emphasis is made on the two most important tax figures: Corporate Income Tax and Value added tax, from the study of specific regulations that regulates them, in order to know and learn the technique for the payment of such taxes and its connection with other figures of the tax system that can act complementary.

Computing applied to business management presents the use of computing both from an accounting perspective and from complex processes of information processing. For this we analyse some of the software packages most widely used in the area of business management.

Strategic management sees the company as a decision unit in which the most important is the necessity of directing, planning, organising and monitoring the different activities and people for achieving goals and consequently, presents and develops the process of business management as a global process of business decision-making. Business decisions are structured according to their process, level and importance. Also, it deals with the study of the information needs that each category of business decisions requires.