Educational guide
IDENTIFYING DATA							2022_23
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 afraf@unileon.es
Lecturers	GUTIÉRREZ LÓPEZ , CRISTINA FRANCO FRANCO , ANA ISABEL
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 MENDAÑA CUERVO , MARIA CRISTINA Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA LOPEZ GONZALEZ , ENRIQUE 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
C2
C3

Learning aims

	Competences
			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