You will become a high-quality professional in the financial sector thanks to this TECH program”

Why Study at TECH?

TECH is the world's largest 100% online business school. It is an elite business school, with a model based on the highest academic standards. A world-class centre for intensive managerial skills training.   

TECH is a university at the forefront of technology, and puts all its resources at the student's disposal to help them achieve entrepreneurial success"

At TECH Global University

Innovation

The university offers an online learning model that combines the latest educational technology with the most rigorous teaching methods. A unique method with the highest international recognition that will provide students with the keys to develop in a rapidly-evolving world, where innovation must be every entrepreneur’s focus.

"Microsoft Europe Success Story", for integrating the innovative, interactive multi-video system.  

The Highest Standards

Admissions criteria at TECH are not economic. Students don't need to make a large investment to study at this university. However, in order to obtain a qualification from TECH, the student's intelligence and ability will be tested to their limits. The institution's academic standards are exceptionally high...  

95% of TECH students successfully complete their studies.

Networking

Professionals from countries all over the world attend TECH, allowing students to establish a large network of contacts that may prove useful to them in the future.  

100,000+ executives trained each year, 200+ different nationalities.

Empowerment

Students will grow hand in hand with the best companies and highly regarded and influential professionals. TECH has developed strategic partnerships and a valuable network of contacts with major economic players in 7 continents.  

500+ collaborative agreements with leading companies.

Talent

This program is a unique initiative to allow students to showcase their talent in the business world. An opportunity that will allow them to voice their concerns and share their business vision. 

After completing this program, TECH helps students show the world their talent. 

Multicultural Context

While studying at TECH, students will enjoy a unique experience. Study in a multicultural context. In a program with a global vision, through which students can learn about the operating methods in different parts of the world, and gather the latest information that best adapts to their business idea. 

TECH students represent more than 200 different nationalities.   

Learn with the best

In the classroom, TECH teaching staff discuss how they have achieved success in their companies, working in a real, lively, and dynamic context. Teachers who are fully committed to offering a quality specialization that will allow students to advance in their career and stand out in the business world. 

Teachers representing 20 different nationalities. 

TECH strives for excellence and, to this end, boasts a series of characteristics that make this university unique:   

Analysis

TECH explores the student’s critical side, their ability to question things, their problem-solving skills, as well as their interpersonal skills.  

Academic Excellence

TECH offers students the best online learning methodology. The university combines the Relearning method (a postgraduate learning methodology with the highest international rating) with the Case Study. A complex balance between tradition and state-of-the-art, within the context of the most demanding academic itinerary.  

TECH is the world’s largest online university. It currently boasts a portfolio of more than 10,000 university postgraduate programs. And in today's new economy, volume + technology = a ground-breaking price. This way, TECH ensures that studying is not as expensive for students as it would be at another university.  

At TECH, you will have access to the most rigorous and up-to-date case studies in the academic community”

The Postgraduate diploma in Corporate Financial Accounting is taught 100% online, with the freedom that this entails for the student to adapt all the teaching material to their own pace.

Over 6 months, the student will have access to the highest quality content, being a unique and stimulating experience to catapult their career to the top.

You are looking at the best possible option to specialize in financial accounting and launch your career into the most prestigious management positions” 

Syllabus

The Postgraduate diploma in Corporate Financial Accounting is an intensive program, focused on instructing the student in all the realities of financial and business accounting.

The content of the Postgraduate diploma in Corporate Financial Accounting is designed to promote the development of key management skills to make decisions in important environments, where it is essential to have a good knowledge of the economic functions relevant to the financial management of a company.

Throughout 600 hours of study, the student will analyze a multitude of practical cases through individual practice and teamwork. It is, therefore, an authentic immersion in real business situations. 

This Postgraduate diploma goes in depth into the accounting area of the highest-level companies, enabling the student to carry out delicate tasks that require exquisite mastery and precision in their execution.

A program that understands the needs of the professional and those of your company through innovative content based on the latest trends and supported by the best educational methodology and an exceptional faculty, which will give you the skills to solve critical situations in a creative and efficient way.

This Postgraduate diploma takes place over 6 months and is divided into 4 modules:

Module 1. Introduction to Accounting 
Module 2. Financial Accounting
Module 3. Advanced Financial Accounting
Module 4. Consolidation of Financial Statements

Where, When and How is it Taught?

TECH offers the possibility of developing this Postgraduate diploma in Corporate Financial Accounting completely online. Over the course of 6 months, you will be able to access all the contents of this program at any time, allowing you to self-manage your study time.

Module 1. Introduction to Accounting  

1.1. Accounting and Accounting Information Systems 

1.1.1. The Economic Environment and Information  
1.1.2. Basic Accounting Concepts  
1.1.3. Users and Accounting Division  
1.1.4. General Accounting Plan 

1.2. Equity Structure of the Company  

1.2.1. Concept of Corporate Equity  
1.2.2. Active, Passive and Net Equity  
1.2.3. Situation Balance  
1.2.4. The Goodwill  

1.3. Approach to the Accounting Method  

1.3.1. Basic Concepts  
1.3.2. Accounts Representation  
1.3.3. Accounting Laws  
1.3.4. Account Register and General Ledger  

1.4. The Accounting Method  

1.4.1. Basic Concepts and Classification  
1.4.2. Transaction Posting  
1.4.3. The Journal  
1.4.4. Sums and Balances  

1.5. Applications of ICT  

1.5.1. Current State  
1.5.2. Basic and Mandatory Tools  
1.5.3. Applications  

1.6. Stocks   

1.6.1. Concept, Types and Terminology  
1.6.2. Acquisition Prices and Production Costs  
1.6.3. Inventory Valuation  
1.6.4. Account Functioning  

1.7. Accounting Result  

1.7.1. Basic Concepts  
1.7.2. Expenses and Income  
1.7.3. Accounting for Expenses and Income  
1.7.4. Accounting Accruals and Deferrals  

1.8. Accounting for Basic Business Transactions

1.8.1. Commercial Effects 
1.8.2. Doubtful Accounts Receivable  
1.8.3. Payroll and Depreciation  

1.9. The Accounting Cycle  

1.9.1. Concept and Stages  
1.9.2. Opening and Development Phase  
1.9.3. Final Phase  

1.10. Practical Phases of the General Accounting Plan  

1.10.1. Contextualization  
1.10.2. Societies  
1.10.3. Obligations  
1.10.4. Legalization of Books  

Module 2. Financial Accounting

2.1. Financial Accounts: Components and Formulation 

2.1.1. Balance Sheet, Income Statement and Financial Statement Notes
2.1.2. Statement of Changes in Equity 
2.1.3. Cash Flow Statement
2.1.4. Financial Accounts Formulation Rules
2.1.5. Financial Statement Templates

2.2. Assessment Criteria 

2.2.1. Historical Cost
2.2.2. Fair Value
2.2.3. Net Realizable Value
2.2.4. Utilization Value
2.2.5. Book or Carrying Value
2.2.6. Creative Accounting

2.3. Property, Plant and Equipment and Intangible Assets 

2.3.1. Regulations and Method of Acquisition 
2.3.2. Amortization 
2.3.3. Impairment or Disposal Losses 
2.3.4. Real Estate Investments 

2.4. Financial Instruments 

2.4.1. Financial Assets 
2.4.2. Financial Liabilities 
2.4.3. Risk Assessment, Identification and Management 
2.4.4. Hedging and Trading 
2.4.5. Equity Instruments Accounting

2.5. Equity Study and Valuation 

2.5.1. Balance Sheet Equity 
2.5.2. Grants, Donations and Legacies 
2.5.3. Equity and Adjustments for Changes in Value

2.6. Restructuring Operations 

2.6.1. Mergers.
2.6.2. Demergers
2.6.3. Non-Monetary Contributions
2.6.4. Value Exchanges 

2.7. Income Tax 

2.7.1. Corporate Income Tax Structure 
2.7.2. Calculation and Recording of the Accrued Corporate Income Tax Expense 
2.7.3. Permanent and Temporary Differences

2.8. Foreign Currency Accounting 

2.8.1. Functional and Presentation Currency 
2.8.2. Valuation of Monetary and Non-Monetary Items 
2.8.3. Temporary Transaction Differences in Foreign Currencies 

Module 3. Advanced Financial Accounting

3.1. Net Equity I: Own Funds 
3.2. Net Equity II: Own Funds  
3.3. Provisions and Contingencies 
3.4. Foreign Currency 
3.5. Composition and Structure of Annual Accounts 
3.6. Situation Balance 
3.7. Profit and Loss Account and Notes to the Financial Statements 
3.8. Cash Flow Statement 
3.9. Statement of Changes in Equity 

Module 4. Consolidation of Financial Statements  

4.1. Corporate Operations 

4.1.1. Determinants of Business Concentration 

4.1.2. Typology of Corporate Operations 

4.2.  Corporate Combinations 

4.2.1. Normative Framework of Corporate Combinations 
4.2.2. Classes of Corporate Combinations 
4.2.3. Merger Accounting Processes 

4.3. Groups of Businesses and Consolidation of Financial Statements 

4.3.1. Financial Accounts Formulation Rules 
4.3.2. Concept of: Group of Companies, Jointly Controlled Entities and Associated Companies 
4.3.3. Consolidation Methods and Procedures 

4.4. The Consolidation Process 

4.4.1. The Process for the Preparation of Consolidated Financial Statements 

4.4.1.1. Consolidation Process and Method 

4.4.1.1.1. The Consolidation Process 
4.4.1.1.2. Homogenization Operations 
4.4.1.1.3. Aggregation Operations.    Consolidation Methods 
4.4.1.1.4. Elimination Operations 

4.5. Elimination of Equity in Fully and Proportionally Consolidated Companies I 

4.5.1. Fully Consolidated Method 

4.5.1.1. Elimination of Investment-Equity in First Consolidation 
4.5.1.2. Elimination of Investment-Equity in Subsequent Consolidations 
4.5.1.3. Elimination of Investment-Equity in Indirect Equity Investments 
4.5.1.4. Elimination of Net Investment-Equity in Reciprocal Interests 

4.5.2. Proportional Integration Method 

4.6. Economic Eliminations in Full and Proportional Integration II 

4.6.1. Eliminations of Intra-Group Items and Income Statement Items 

4.6.1.1. Elimination of Results from Intercompany Transactions in Inventories 
4.6.1.2. Elimination of Results from Intercompany Transactions in Fixed Assets or Investment Property 
4.6.1.3. Elimination of Results from Internal Service Operations 
4.6.1.4. Elimination of Internal Dividends 

4.7. Equity Method 

4.7.1. Equity Method 

4.8. Consolidated Financial Statements 

4.8.1. General Rules for the Presentation of Consolidated Financial Statements 

4.8.1.1. Preparation of Consolidated Financial Statements 
4.8.1.2. The Consolidated Balance Sheet 
4.8.1.3. The Consolidated Statement of Income 
4.8.1.4. Consolidated Statement of Changes in Shareholders' Equity, Consolidated Statement of Cash Flows and Consolidated Annual Report 

A unique specialization program that will allow you to acquire advanced training in this field"