Educational guide
IDENTIFYING DATA							2023_24
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	FRANCO FRANCO , ANA ISABEL				E-mail	afraf@unileon.es gdiec@unileon.es
Lecturers	DIEZ CERECINOS , GUILLERMO 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	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
			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