Educational guide
IDENTIFYING DATA							2017_18
Subject	FINANCIAL ACCOUNTING					Code	00508006
Study programme	G.ADMINISTACIóN 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	FERNÁNDEZ CUESTA , MARÍA CARMEN				E-mail	mcferc@unileon.es cgutl@unileon.es
Lecturers	FERNÁNDEZ CUESTA , MARÍA CARMEN 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 FERNANDEZ FERNANDEZ , JOSE MIGUEL Secretario DIREC.Y ECONOMIA DE LA EMPRESA MORALA GOMEZ , MARIA BELEN Vocal DIREC.Y ECONOMIA DE LA EMPRESA RODRIGUEZ PEREZ , ALICIA Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA GONZALEZ VELASCO , MARIA DEL CARMEN Secretario DIREC.Y ECONOMIA DE LA EMPRESA LAGO RODRIGUEZ , JULIO CESAR Vocal DIREC.Y ECONOMIA DE LA EMPRESA TASCON FERNANDEZ , MARIA TERESA

Competencias

Code
A4839
A4842
A4856
A4860
A4861
A4879
A4881
A4883
A4926
A5056
A5085
B638
B652
B655
B676
B686
C4

Learning aims

	Competences
	A4839 A4861 A5056	B676
	A4839 A4856 A4861
	A4926	B686	C4
	A5085
	A4883
	A4879	B655 B686	C4
	A4842 A4860 A4881	B638 B652

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
Problem solving, classroom exercises		10
Lecture		35
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