Educational guide
IDENTIFYING DATA							2024_25
Subject	MANAGEMENT ACCOUNTING IN FINANCIAL INSTITUTIONS					Code	00509031
Study programme	0509 - GRADO EN FINANZAS
Descriptors	Credit.	Type	Year	Period
	6	Compulsory	Fourth	First
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	LÓPEZ GONZÁLEZ , ENRIQUE				E-mail	elopg@unileon.es mcmenc@unileon.es
Lecturers	LÓPEZ GONZÁLEZ , ENRIQUE MENDAÑA CUERVO , MARÍA CRISTINA
Web	http://sicodinet.unileon.es
General description
Tribunales de Revisión	Tribunal titular Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA GUTIERREZ LOPEZ , CRISTINA Secretario FEITO RUIZ , ISABEL Vocal DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ SANTOS , YOLANDA Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA TASCON FERNANDEZ , MARIA TERESA Secretario CASTRO CASTRO , PAULA Vocal DIREC.Y ECONOMIA DE LA EMPRESA AMOR TAPIA , BORJA

Competencias

Code
A5295
A5314
A5315
A5323
A5336
A5337
A5340
A5658
A5679
A5684
A5695
B692
B697
B699
B701
B703
B710
B711
B713
B714
B715
B716
B717
B718
B719
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.
C4	CMECES4 That students can transmit information, ideas, problems and solutions to both a specialised and non-specialised audience

Learning aims

	Competences
	A5295 A5315 A5323 A5336 A5340 A5658	B692 B697 B699 B710 B711 B713 B714 B715 B716	C3
	A5314 A5323 A5336 A5658 A5679	B701 B711 B713	C3 C4
	A5314 A5337 A5679 A5684 A5695	B701 B703 B713 B714 B717 B718 B719	C3

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
PBL (Problem Based Learning)	15	30	45
Assignments	10	35	45
Personal tuition	5	5	10
Lecture	20	20	40
	5	0	5
Mixed tests	5	0	5
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies   ::  

	Description
PBL (Problem Based Learning)
Assignments
Personal tuition
Lecture

Personalized attention

Personal tuition

Description

Assessment

	Description	Qualification
		45%
Mixed tests		40%
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	MARÍN HERNÁNDEZ, S. y MARTÍNEZ GARCÍA, F.J. , Contabilidad Bancaria, Financiera, de gestión y Auditoría, Pirámide, Santander, 2003 SIMKIN, M.G.; NORMAN, C. y ROSE, J., Core concepts of accounting information systems, John Wiley & Sons, 2012 MOWEN, M.M.; HANSEN, D.R. y HEITGER, D.L. , Cornerstones of Managerial Accounting, Cengage Learning EMEA, Ohio, USA, 2014 SHILLER, R.J., Las Finanzas en una Sociedad Justa , Deusto, Barcelona, 2012 Kenneth Laudon y Jane Laudon, Management Information Systems: Managing the Digital Firm, Global Edition (17th Edition), Pearson, 2021 MARÍN HERNÁNDEZ, S., Manual de Contabilidad Externa e Interna en las Entidades de Crédito, Servicio de Publicaciones de la Universidad de Murcia, Murcia, 1997
Complementary

Recommendations