Educational guide
IDENTIFYING DATA							2024_25
Subject	INTERMEDIATE FINANCIAL ACCOUNTING					Code	00508011
Study programme	0508 - G.ADMINISTRACIÓN Y DIR.DE EMPRESAS
Descriptors	Credit.	Type	Year	Period
	6	Compulsory	Second	First
Language
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 GONZALEZ FERNANDEZ , MARCOS 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 DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR Vocal DIREC.Y ECONOMIA DE LA EMPRESA GONZALEZ VELASCO , MARIA DEL CARMEN

Competencias

Code
A19111
A19112
A19113
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
	A19111 A19112 A19113	B5846 B5853 B5855	C4
	A19111 A19112 A19113	B5846 B5853 B5855	C4
	A19111 A19112 A19113	B5846 B5853 B5855	C4
	A19111 A19112 A19113	B5853 B5855	C4
	A19111 A19112 A19113	B5846 B5853 B5855	C4
	A19111 A19112 A19113	B5846 B5853 B5855	C4
	A19111 A19112 A19113	B5846 B5853 B5855	C4
	A19111 A19112 A19113	B5846 B5853 B5855	C4
	A19111 A19112 A19113	B5846 B5853 B5855	C4
	A19111 A19112 A19113	B5846 B5853 B5855	C4

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
Problem solving, classroom exercises	22	34	56
Tutorship of group	10	15	25
Lecture	22	22	44
Mixed tests	6	19	25
(*)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

Description

Assessment

	Description	Qualification
Mixed tests		15% 20% 15% 20% 10% 20%
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Gutiérrez-López, C., Fernández-Cuesta, C., Contabilidad financiera para pequeñas y medianas empresas, Pirámide, 2016
Complementary

Recommendations