Educational guide
IDENTIFYING DATA							2023_24
Subject	FINANCIAL ACCOUNTING					Code	00511006
Study programme	0511 - G.MARKETING E INVESTIGACIÓN DE MERCADOS
Descriptors	Credit.	Type	Year	Period
	6	Basic Training	First	First
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	MORALA GÓMEZ , MARÍA BELEN				E-mail	mbmorg@unileon.es yfers@unileon.es
Lecturers	FERNÁNDEZ SANTOS , YOLANDA MORALA GÓMEZ , MARÍA BELEN
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 VALDUNCIEL BUSTOS , LAURA Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA GONZALEZ VELASCO , MARIA DEL CARMEN Secretario DIREC.Y ECONOMIA DE LA EMPRESA AMOR TAPIA , BORJA Vocal DIREC.Y ECONOMIA DE LA EMPRESA TASCON FERNANDEZ , MARIA TERESA

Competencias

Code
A16275
B5095
B5096
B5107
B5108
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

Learning aims

	Competences
		B5095 B5096 B5107
	A16275	B5096 B5108	C1
	A16275	B5096 B5108
		B5095 B5096 B5107	C1
		B5096 B5107
		B5096 B5108	C1

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
Problem solving, classroom exercises	26	39	65
Lecture	29	21	50
Mixed tests	1	10	11
Practical tests	4	21	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
Lecture

Personalized attention

Problem solving, classroom exercises

Description

Assessment

	Description	Qualification
Mixed tests		35%
Practical tests		45%
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Wanden-Berghe Lozano, J.L. , Contabilidad financiera. Nuevo plan general de contabilidad y de Pymes, Pirámide, 2011 Muñoz Jiménez, J. , Contabilidad financiera, Pearson Prentice Hall, 2008 Rivero Romero, J. , Contabilidad Financiera, EDISOFER, S.L. , 2015 Arquero Montaño, J.L.; Jiménez Cardoso, S.M.; Ruiz Albert, I. , Introducción a la contabilidad financiera, Pirámide, 2012 Wanden-Berghe Lozano, J.L. , Introducción a la contabilidad financiera. Elaboración y análisis de la información I, Pirámide, 2016 Rivero Romero, J. , Supuestos Contabilidad Financiera, EDISOFER, S.L. , 2017
Complementary	Segovia San Juan, A.I. , Contabilidad básica, Universitaria Ramón Areces, 2008 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, 2017 Larrán Jorge, M.(Coord) , Fundamentos de contabilidad financiera. Teoría y práctica, Pirámide, 2009 Gallego Díez, E.; Vara y Vara, M. , Manual práctico de contabilidad financiera, Pirámide, 2008 Marín Hernández, S. (Director) , Plan general de contabilidad 2008, Universitaria Ramón Areces, 2008

Recommendations