Educational guide
IDENTIFYING DATA							2024_25
Subject	FINANCIAL ACCOUNTING					Code	00508006
Study programme	0508 - G.ADMINISTRACIÓN Y DIR.DE EMPRESAS
Descriptors	Credit.	Type	Year	Period
	6	Basic Training	First	Second
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	GUTIÉRREZ LÓPEZ , CRISTINA				E-mail	cgutl@unileon.es yfers@unileon.es
Lecturers	FERNÁNDEZ SANTOS , YOLANDA GUTIÉRREZ LÓPEZ , CRISTINA
Web	http://
General description	Accounting as an information system. Wealth and income. Identify, analysis, assessment of firms operations. Spanish accounting standards. Introduction to financial statements: Balance Sheet and Profit & Loss Account. Accounting books
Tribunales de Revisión	Tribunal titular Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA LOPEZ GONZALEZ , ENRIQUE Secretario DIREC.Y ECONOMIA DE LA EMPRESA ROBLES GONZALEZ , FRANCISCO JAVIER Vocal DIREC.Y ECONOMIA DE LA EMPRESA MENDAÑA CUERVO , MARIA CRISTINA Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA TASCON FERNANDEZ , MARIA TERESA Secretario GONZALEZ FERNANDEZ , MARCOS Vocal FEITO RUIZ , ISABEL

Competencias

Code
A19107
A19108
A19110
B5846
B5853
B5855
C4	CMECES4 That students can transmit information, ideas, problems and solutions to both a specialised and non-specialised audience

Learning aims

	Competences
	A19107	B5846 B5853 B5855	C4
	A19107	B5846 B5853 B5855	C4
	A19110	B5846 B5853 B5855	C4
	A19108	B5846 B5853	C4
	A19107 A19108 A19110	B5846 B5853 B5855	C4
	A19110	B5846 B5853 B5855

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
Problem solving, classroom exercises	22	33	55
Tutorship of group	10	10	20
Lecture	22	33	55
Mixed tests	6	14	20
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies   ::  

	Description
Problem solving, classroom exercises
Tutorship of group
Lecture

Personalized attention

Tutorship of group

Description

Assessment

	Description	Qualification
Lecture		35
Problem solving, classroom exercises		10
Mixed tests		35
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Fernandez-Cuesta, C y Gutiérrez López, C., Introducción a la Contabilidad Financiera. Adaptado a la pequeña y mediana empresa, Pirámide, 2ª Ed. 2017
Complementary	Waden-Berghe Lozano (Coord.), Contabilidad financiera, Pirámide, Madrid MUñoz Jimenez (Coord.), Contabilidad financiera, Pearson Prentice Hall, Madrid Socias Salvá et al., Contabilidad financiera. El plan general de contabilidad de 2007, Pirámide, Madrid Muñoz Merchante, Fundamentos de contabilidad, Ed. Académicas UNED, Madrid Dominguez Casado et altri, Introducción a la Contabilidad Financiera I, Pirámide, Madrid Muñoz Merchante, A., Prácticas de introducción a la contabilidad, Ed.Académicas UNED, Madrid

Recommendations