Educational guide
IDENTIFYING DATA							2017_18
Subject	INTERMEDIATE FINANCIAL ACCOUNTING					Code	00508011
Study programme	G.ADMINISTACIóN 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 mcferc@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 LOPEZ GONZALEZ , ENRIQUE Secretario DIREC.Y ECONOMIA DE LA EMPRESA MENDAÑA CUERVO , MARIA CRISTINA Vocal DIREC.Y ECONOMIA DE LA EMPRESA LAGO RODRIGUEZ , JULIO CESAR

Competencias

Code
A4842
A4845
A4860
A4861
A4879
A4880
A4881
A4883
A4910
A5048
A5051
A5052
A5053
A5054
B652
B653
B664
B668
B674
B675
B678
B679
B681
B682
B685
C2
C3

Learning aims

	Competences
		B653 B664 B674 B675 B678 B679 B681 B682 B685
	A4879 A4880 A4881 A4883 A4910
	A4842 A4845 A4860 A4861 A4879 A4880 A4881 A5048 A5051 A5052 A5053 A5054	B652 B668	C2 C3

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