Educational guide
IDENTIFYING DATA							2017_18
Subject	FINANCIAL ACCOUNTING					Code	00510006
Study programme	GRADO EN ECONOMÍA
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	To provide students with a general overview of accountancy, particularly financial accounting, knowledge of the basic accounting process, and of the profit generation process. Fundamentals of accounting. Basic theory of financial accounting. Basic financial statements.
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 MENDAÑA CUERVO , MARIA CRISTINA 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
A5707
A5709
A5712
A5738
A5759
A5764
A5843
A5974
B731
B745
B746
B747
B749
C4

Learning aims

	Competences
	A5707 A5709 A5712 A5738 A5759 A5764 A5843 A5974	B731 B745 B746 B747 B749	C4

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 Lecture

Description

Assessment

	Description	Qualification
Problem solving, classroom exercises		35
Mixed tests		45%
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Fernández Cuesta, C.; Gutiérrez López, C., Introducción a la contabilidad financiera adaptada a la pequeña y mediana empresa, Pirámide, 2ª Ed. 2017
Complementary	Muñoz Jiménez, J., Contabilidad financiera, Pearson Prentice Hall, 2008 Wanden-Berghe Lozano, J.L., Contabilidad financiera I, Pirámide, 2011 Socias Salvá, A.; Horrach Roselló, P.; Herranz Bascones, R.; Jover Arbona,G.; Llull Gilet, A., Contabilidad Financiera. El Plan General de Contabilidad de 2007, Pirámide, 2008 Wanden-Berghe Lozano, J.L., Contabilidad financiera. Nuevo plan general de contabilidad y de Pymes, Pirámide, 2008 Arquero Montaño, J.L.; Jiménez Cardoso, S.M.; Ruiz Albert, I., Introducción a la contabilidad financiera, Pirámide, 2008

Recommendations