Educational guide
IDENTIFYING DATA							2024_25
Subject	ADVANCED FINANCIAL ACCOUNTING					Code	00508016
Study programme	0508 - G.ADMINISTRACIÓN Y DIR.DE EMPRESAS
Descriptors	Credit.	Type	Year	Period
	6	Compulsory	Second	Second
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	FERNÁNDEZ SANTOS , YOLANDA				E-mail	yfers@unileon.es cgutl@unileon.es
Lecturers	FERNÁNDEZ SANTOS , YOLANDA GUTIÉRREZ LÓPEZ , CRISTINA
Web	http://
General description
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 MENDAÑA CUERVO , MARIA CRISTINA Vocal DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA ROBLES GONZALEZ , FRANCISCO JAVIER Secretario CASTRO CASTRO , PAULA Vocal GONZALEZ FERNANDEZ , MARCOS

Competencias

Code
A19113
A19115
A19116
B5847
B5848
B5853
B5857
C2	CMECES2 That students know how to apply their knowledge to their work or vocation in a professional manner and possess the skills that are usually demonstrated through the development and defense of arguments and the resolution of problems within their area of study.
C3	CMECES3 That students have the ability to gather and interpret relevant data (normally within their area of study) to make judgments that include reflection on relevant issues of a social, scientific or ethical nature.

Learning aims

	Competences
	A19113 A19115 A19116	B5847 B5848 B5853 B5857	C2
	A19113 A19115 A19116	B5847 B5848 B5853 B5857	C2 C3
	A19113 A19115 A19116	B5847 B5848 B5853 B5857	C2
	A19113 A19115 A19116	B5847 B5848 B5853 B5857	C2
	A19113	B5847 B5848 B5853 B5857	C2 C3
	A19116	B5847 B5848 B5853 B5857	C2 C3

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
Problem solving, classroom exercises	23	27	50
Assignments	1	10	11
Tutorship of group	9	10	19
Lecture	20	30	50
Mixed tests	7	13	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
Assignments
Tutorship of group
Lecture

Personalized attention

Description

Assessment

	Description	Qualification
Tutorship of group		La participación, actitud y comportamiento de los alumnos, supondrá de un 5 a un 10% de la nota
Problem solving, classroom exercises		Laresolución de ejercicios y la realización de los trabajos propuestos, bien de forma individual o, en su caso, en grupo, supondrá de un 5% a un 20% de la nota
Mixed tests		Las pruebas objetivas supondrán de un 70 a un 90% de la nota
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Wolters Kluver España, S.A., Todo Contabilidad 2017-2018, Wolters Kluver España, 2017
Complementary

Recommendations

Subjects that it is recommended to have taken before

FINANCIAL ACCOUNTING / 00508006 ANALYSIS OF FINANCIAL OPERATIONS / 00508007 INTERMEDIATE FINANCIAL ACCOUNTING / 00508011