• I. COMPUSORY MODULE OF METHODOLOGICAL TRAINING. Methodological subjects (18 ECTS) that the students enrolled in both universities must take compulsorily. -Advanced Analysis of Financial Statements (6 ECTS); - Business Valuation and Investment Projects (6 ECTS);- Techniques and Data Analysis (6 ECTS).
• II. PATHWAY IN FINANCIAL STRATEGY AND BUSINESS VALUATION. To achieve this pathway, students must take 18 ECTS among those elective subjects offered for this pathway: -New Advances in Business Information for Decision Making (6 ECTS); -Mathematics for Business Valuation (6 ECTS); Capital Structure and Treasury Management (6 ECTS); Strategic Direction and Management Control (6 ECTS); Business Corporate Operations (6 ECTS); International Accounting Harmonization and New Regulations (6 ECTS).
• III. PATHWAY IN BUSINESS ANALYSIS AND DIAGNOSIS. To achieve this pathway, students must take 18 ECTS among those elective subjects offered for this pathway: -Financing and Capital Structure (6 ECTS); Risk and Business Failure (6 ECTS); -Accounting Information Management (6 ECTS); Strategic Direction and Management Control (6 ECTS); -Business Corporate Operations (6 ECTS); -Business Audit (6 ECTS).
• IV. RESEARCHER Profile. Students must take the following elective subjects to achieve the researcher specialisation in both pathways (12 ECTS):-Initiation to Research (6 ECTS); Techniques and Data Analysis II (6 ECTS).
• V. PROFESSIONAL Profile. Students must take the following elective subjects to achieve the professional specialisation in both pathways (12 ECTS): -Internships I (9 ECTS);-Internships II (3 ECTS);
• VI. MASTER’S THESIS MODULE. All the students enrolled in both universities must take the Master's Thesis (12 ECTS).

The curriculum begins with a methodological module of 18 ECTS credits, which is compulsory for all the Master’s students. This module provides the methodological knowledge necessary to successfully face the rest of the subjects that comprise the chosen training, according to the degree of specialisation that is intended to be given to the Master.

After completing the methodological module, students can choose between two pathways:

• Financial Strategy Pathway “and Business Valuation (UAL)”.
• Pathway in “Business Analysis and Diagnosis (UPCT)”.

Each pathway is composed of 30 ECTS credits of elective subjects so that students shape their master according to their own interests, choosing one of the two proposals: Research profile or professional profile, which will be reflected in the diploma supplement. Students who opt for the research profile must complete 6 credits of Research Initiation and 6 credits of Data Analysis and Techniques II. While students who opt for the professional profile must take 9 credits of Internships I and 3 credits of Internships II. All of them must choose the remaining 18 elective credits among the other elective subjects offered, according to their pathway. All the students must carry out a Master’s Thesis of 12 credits to complete the degree.