Educational guide
IDENTIFYING DATA 2017_18
Subject FINANCIAL ACCOUNTING Code 00512001
Study programme
GRADO EN COMERCIO INTERNACIONAL
Descriptors Credit. Type Year Period
6 Basic Training First First
Language
Castellano
Prerequisites
Department DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador
FERNÁNDEZ SANTOS , YOLANDA
E-mail yfers@unileon.es
mbmorg@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 LAGO RODRIGUEZ , JULIO CESAR
Secretario DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ CUESTA , CARMEN
Vocal DIREC.Y ECONOMIA DE LA EMPRESA RODRIGUEZ PEREZ , ALICIA
Tribunal suplente
Cargo Departamento Profesor
Presidente DIREC.Y ECONOMIA DE LA EMPRESA FANJUL SUAREZ , JOSE LUIS
Secretario DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR
Vocal DIREC.Y ECONOMIA DE LA EMPRESA MENDAÑA CUERVO , MARIA CRISTINA

Competencias
Code  
A6341
A6352
A6453
B787
C2

Learning aims
Competences
A6453
B787
C2
A6341
B787
C2
A6341
B787
C2
A6341
A6352
A6453
B787
C2
A6352
B787
C2
A6453
B787
C2

Contents
Topic Sub-topic

Planning
Methodologies  ::  Tests
  Class hours Hours outside the classroom Total hours
Problem solving, classroom exercises 26 39 65
 
Tutorship of group 9 11 20
 
Lecture 20 10 30
 
Mixed tests 1 9 10
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
Tutorship of group
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, Madrid, 2011
Muñoz Jiménez, J. , Contabilidad financiera, Pearson Prentice Hall, Madrid, 2008
Rivero Romero, J. , Contabilidad Financiera, EDISOFER, S.L. , Madrid, 2008
Wanden-Berghe Lozano, J.L. , Contabilidad financiera I, Pirámide, Madrid, 2011
Arquero Montaño, J.L.; Jiménez Cardoso, S.M.; Ruiz Albert, I. , Introducción a la contabilidad financiera, Pirámide, Madrid, 2012
Rivero Romero, J. , Supuestos Contabilidad Financiera, EDISOFER, S.L. , Madrid, 2010

Complementary Socias Salvá, A.; Horrach Roselló, P.; Herranz Bascones, R.; Jover Arbona,G.; Llull Gilet, A., Contabilidad financiera. El Plan General de Contabilida, Pirámide, Madrid, 2017
Muñoz Merchante, A., Fundamentos de contabilidad, Universitaria Ramón Areces, Madrid, 2008
Larrán Jorge, M.(Coord) , Fundamentos de contabilidad financiera. Teoría y práctica, Pirámide, Madrid, 2008
Wanden-Berghe Lozano, J.L. y Fernández Daza, E., Introducción a la Contabilidad, Pirámide, Madrid, 2016
Gallego Díez, E.; Vara y Vara, M. , Manual práctico de contabilidad financiera, Pirámide, Madrid, 2008


Recommendations