Educational guide
IDENTIFYING DATA							2023_24
Subject	ACCOUNTING FOR FINANCIAL INSTITUTIONS					Code	00509012
Study programme	0509 - GRADO EN FINANZAS
Descriptors	Credit.	Type	Year	Period
	6	Compulsory	Second	First
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	FRANCO FRANCO , ANA ISABEL				E-mail	afraf@unileon.es cgutl@unileon.es
Lecturers	GUTIÉRREZ LÓPEZ , CRISTINA FRANCO FRANCO , ANA ISABEL
Web	http://
General description	The main objective is to go deeper into the content of Foundations of Financial Analysis, learning how to think and solve all the problems in financial phenomena with logical coherence with general principles reflecting rational individual economic behavior.
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 SIERRA FERNANDEZ , MARIA DEL PILAR 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 GONZALEZ VELASCO , MARIA DEL CARMEN Vocal DIREC.Y ECONOMIA DE LA EMPRESA AMOR TAPIA , BORJA

Competencias

Code
A5282
A5316
A5320
A5327
A5570
A5583
B701
B705
B710
B713
B718
C1	CMECES1 That students have demonstrated possession and understanding of knowledge in an area of study that is based on general secondary education, and is usually found at a level that, although supported by advanced textbooks, also includes some aspects that involve knowledge from the cutting edge of their field of study
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
	A5282 A5583	B705 B718	C1 C2
	A5282 A5570	B705 B718	C1 C2
	A5320	B701 B718	C1 C2
	A5282	B713	C2 C3
	A5282 A5316 A5327	B701 B705 B710 B713	C1 C2
	A5282 A5320	B705 B713 B718	C1 C2

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
Tutorship of group	10	9	19
Problem solving, classroom exercises	23	27	50
Assignments	1	10	11
Lecture	20	30	50
Mixed tests	2	7	9
Practical tests	4	7	11
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies   ::  

	Description
Tutorship of group
Problem solving, classroom exercises
Assignments
Lecture

Personalized attention

Problem solving, classroom exercises

Description

Assessment

	Description	Qualification
Practical tests		Supondrá el 50% de la nota final
Mixed tests		Supondrá el 30% de la nota final
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	PÉREZ RAMÍREZ, J., Banca y Contabilidad. Historia, Instituciones, Riesgos y Normas Internacionales IFRS, Marcial Pons, Madrid, 2009 CORONA ROMERO, E Y GARCÍA MARTÍNEZ, F., Circular 4/2004 del Banco de España: las nuevas normas de información financiera para entidades de crédito, Partida Doble, nº 163, febero, pp. 6-25, PEDRA GARCÍA, P., Contabilidad y Análisis de Balances en la Banca. Tomo I. Principios generales y Contabilización de Operaciones, 3ª Edición. Centro de Formación del Banco de España, Madrid,1999 PÉREZ RAMÍREZ, J. Y CALVO GONZÁLEZ-VALLINAS, J., Instrumentos Financieros. Análisis y Valoración con una perspectiva bancaria y de información financiera internacional, Pirámide, Madrid, 2006 MARÍN HERNÁNDEZ,S. RENART MARCOS, A., La Información Financiera en la Banca del siglo XXI, Universidad de Cantabria , Cantabria, 2011 PÉREZ RAMÍREZ, J., La Perspectiva Económica en las Normas de Información Financiera, Revista de Estabilidad Financiera, nº 8, pp. 11-38, Banco de España, 2005 KPMG INTERNATIONAL FINANCIAL REPORTING GROUP, Las Normas Internacionales de Información Financiera, Thomson Reuters Aranzadi, Navarra, 2009 PULIDO ÁLVAREZ, A., Las Normas Internacionales de Información Financiera (NIIF/NIC). Una visión actual, Ibergarceta Publicaciones, S.L., Madrid, 2014 BARQUERO CABRERO, J.D. Y HUERTAS COLOMINA, F.J., Manual de Banca, Finanzas y Seguros., Ediciones Gestión 2000, S.A., Barcelona, 1997 MENÉNDEZ ALONSO, E., Prácticas de Contabilidad Financiera Bancaria, Netbiblo, La Coruña, 2007
Complementary

Recommendations

Subjects that it is recommended to have taken before

PRINCIPLES OF FINANCIAL OPERATIONS ANALYSIS / 00509001 FINANCIAL ACCOUNTING / 00509005