Educational guide
IDENTIFYING DATA							2011_12
Subject	CONTABILIDAD PUBLICA					Code	00302015
Study programme	DIP. GESTION Y ADMINISTRACION PUBLICA
Descriptors	Credit.	Type	Year	Period
	6	Optional	Third	First
Language
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	MORALA GÓMEZ , MARÍA BELEN				E-mail	mbmorg@unileon.es jmferf@unileon.es
Lecturers	FERNÁNDEZ FERNÁNDEZ , JOSÉ MIGUEL MORALA GÓMEZ , MARÍA BELEN
Web	http://
General description	"The knowledge of the theoretical foundations of Governmental accounting as well as the accounting of the main budgetary and extrabudgetary operations of the public entities. Application field, concept and division of the public accounting. Public financial accounting. Generally accepted accounting principles within the public field. Budgetary accounting. Annual statements, budgets settlements and other accounting states." "
Tribunales de Revisión	Tribunal titular Cargo Departamento Profesor Tribunal suplente Cargo Departamento Profesor

Objetivos

"The knowledge of the theoretical foundations of Governmental accounting as well as the accounting of the main budgetary and extrabudgetary operations of the public entities. Application field, concept and division of the public accounting. Public financial accounting. Generally accepted accounting principles within the public field. Budgetary accounting. Annual statements, budgets settlements and other accounting states." "

Methodologies

Contents

Topic	Sub-topic

Personalized attention

Assessment

	Description	Qualification
Other comments and second call

Basic
Complementary