Educational guide
IDENTIFYING DATA							2023_24
Subject	INTRODUCTION TO ACCOUNTING					Code	00514009
Study programme	0514 - GRADUADO EN TURISMO
Descriptors	Credit.	Type	Year	Period
	6	Basic Training	First	Second
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	This subject provides students with a general overview of financial accountancy, particularly, financial accounting, knowledge of the basic accounting process and 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 MENDAÑA CUERVO , MARIA CRISTINA Secretario DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR Vocal DIREC.Y ECONOMIA DE LA EMPRESA VALDUNCIEL BUSTOS , LAURA Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA LOPEZ GONZALEZ , ENRIQUE Secretario DIREC.Y ECONOMIA DE LA EMPRESA AMOR TAPIA , BORJA Vocal DIREC.Y ECONOMIA DE LA EMPRESA TASCON FERNANDEZ , MARIA TERESA

Competencias

Code
A16261
A16268
B5078
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.

Learning aims

	Competences
	A16261 A16268	B5078	C2
	A16261 A16268	B5078	C2
	A16261 A16268	B5078	C2
	A16261 A16268	B5078	C2
	A16261 A16268	B5078	C2
	A16261 A16268	B5078	C2
	A16261 A16268	B5078	C2
Be abla to identify, analyze, evaluate and record the most common business operations	A16268	B5078	C2
Be able to know how to use the Spanish General Accounting Plan	A16268	B5078	C2

Contents

Topic	Sub-topic
Block A	Unit 1.- Introduction to accounting Unit 2.- Balance sheet and income statement elements Unit 3.- Phases of the accounting method Unit 4.- Accounting tools Unit 5.- Regulatory framework
Block B	Unit 6.- The accounting cycle Unit 7.- Financial Statements

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
	25	40	65
	1	10	11
Lecture	29	40	69
Mixed tests	5	0	5
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies   ::  

	Description
Lecture	Theory sessions will be developed mainly through theoretical lessons on the essential contents of the syllabus. The development of these classes will be done with a practical approach, making easier the understanding of the accounting process.

Personalized attention

Lecture

Description Students can attend individual tutorials in the schedule established by the teacher in order to clarify doubts and to help students with a better understanding of the class explanations.

Assessment

	Description	Qualification
Mixed tests	THEORY TESTS (35%) There will be a multiple choice theory test and / or short questions for each content block: - The first covers Units 1 to 5. It will be held in the middle of the semester and will have a maximum grade of 20% on the overall mark. - The second covers Unit 6 and 7. It will be held at the end of the semester and will have a maximum assessment of 15% on the overall mark. PRACTICAL TESTS (45%) There will be two practice tests: - The first test will deal with the examples and assumptions made in class related to the topics in Block I. It will be held in the middle of the semester and will have a maximum grade of 10% on the overall mark. - The second test will cover the entire practical part of the subject. It will be held at the end of the semester and will have a maximum grade of 35% on the overall mark.	80%
Others	TASKS (15%): Individual or group activities. During the course, students will carry out or theory and / or practice tasks which will be graded together with a maximum value of 1.5 points each one. ACTIVE PARTICIPATION IN CLASS (5%): attendance will be assessed with a maximum value of 0.5 points (active and voluntary intervention of the student in the development of classes in the classroom).	20%
Other comments and second call
<p>During the development of the tests Students  can not handle any material other than the usual desktop hand writting  material (pen and pen). It is strictly forbidden to hold and use mobile and / or electronic devices during the conduct of the tests. The mere possession of devices such as notes, books, folders or miscellaneous materials is not authorized during the evaluation tests, and will entail the immediate withdrawal from the exam, expulsion from the exam and its assessment as "failled" (suspenso), as well as, communicating such event  to the Academic Authority of the Faculty/University to implement the actions provided for in the applicable Guidelines for Action on Plagiarism, Copy or Fraud in Examinations or Evaluation Tests, approved by the Standing Committee of the Governing Council (Consejo de Gobierno) of the University. </p>

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Vela Bargues, J.M.; Porcuna Enguix, L.; Porcuna Enguix, R. (Coods.), Casos prácticos, Pirámide, Madrid, 2022 Cervera Oliver, M.; Gómez Carrasco, P.; Pérez Espés, C. y Romero Fúnez, D. , Contabilidad básica, Pirámide, Madrid, 2020 Rivero Romero, J.; Rivero Menéndez, M.R. y Rivero Menéndez, M.J., Contabilidad Financiera, EDISOFER, S.L. , Madrid, 2021 Vela Bargues, J.M. (Coord.) , Fundamentos de Contabilidad Financiera. El Plan General de Contabilidad, Pirámide, Madrid, 2022 Albelda Pérez, E. y Sierra García, L. , Introducción a la contabilidad financiera, Pirámide, Madrid, 2020 Arquero Montaño, J.L.; Jiménez Cardoso, S.M.; Ruiz Albert, I. , Introducción a la contabilidad financiera, Pirámide, Madrid, 2021 Wanden-Berghe Lozano, J.L.; Fernández-Daza, E.; Bañón Calatrava, C.; Fernández Molina, S. y Wanden-, Manual de contabilidad financiera I, Pirámide, Madrid, 2018 Rivero Serrano, J.; Rivero Menéndez, M.J. y Rivero Menéndez, M.R., Supuestos Contabilidad Financiera, EDISOFER, S.L. , Madrid, 2021 Wanden-Berghe Lozano, J.L. y Fernández-Daza, E., Supuestos de Contabilidad Financiera, Pirámide, Madrid, 2019
Complementary	Horno Bueno, M.P.; Lillo Criado, J.L. y Moreno Albarracín, A.L. , Contabilidad financiera, Pirámide, Madrid, 2018 Socias Salvá, A.; Horrach Roselló, P.; Herranz Bascones, R.; Jover Arbona,G.; Llull Gilet, A., Contabilidad financiera. El Plan General de Contabilidad, Pirámide, Madrid, 2017 Socias Salvá, A.; Horrach Roselló, P.; Mulet Forteza, C.; Llull Gilet, A.; Herranz Bascones, R.; Pon, Contabilidad financiera. El Plan General de Contabilidad. Supuestos, Pirámide, Madrid, 2018 Marín Hernández, S.; Ortiz Martínez, E. y Santos Jaén, J.M., Contabilidad práctica para todos. Casos y solución comentada, Pirámide, Madrid, 2019 Muñoz Orcera, R.; Márquez Vigil, J. y Lazcano Benito, L. , Fundamentos de Contabilidad, McGrawHill, Madrid, 2020 Montesinos, V., Fundamentos de contabilidad financiera, Pirámide, Madrid, 2017 Wanden-Berghe Lozano, J.L. y Fernández Daza, E., Introducción a la Contabilidad, Pirámide, Madrid, 2016

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