Educational guide
IDENTIFYING DATA							2017_18
Subject	ACCOUNTING IN FINANCIAL AND INSURANCE COMPANIES					Code	00515007
Study programme	MASTER UNIV.CC.ACTUARIALES Y FINANC. (MUCAF)
Descriptors	Credit.	Type	Year	Period
	6	Compulsory	First	Second
Language
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	GUTIÉRREZ LÓPEZ , CRISTINA				E-mail	cgutl@unileon.es arodp@unileon.es spolm@unileon.es
Lecturers	GUTIÉRREZ LÓPEZ , CRISTINA RODRÍGUEZ PÉREZ , ALICIA POLANTINOS MORALA , SONIA
Web	http://
General description
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 FERNANDEZ SANTOS , YOLANDA Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ CUESTA , CARMEN Secretario DIREC.Y ECONOMIA DE LA EMPRESA LAGO RODRIGUEZ , JULIO CESAR Vocal DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR

Competencies

Type A	Code	Competences Specific
	A16957
	A16958
Type B	Code	Competences Transversal
	B5188
	B5190
	B5192
	B5194
	B5196
Type C	Code	Competences Nuclear
	C1
	C2
	C4

Learning aims

	Competences
	A16957 A16958	B5188 B5192 B5194 B5196	C1 C2
	A16958	B5188 B5190	C1
	A16958	B5188 B5194	C1 C4
	A16957	B5188 B5190	C1 C4

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
PBL (Problem Based Learning)	23	27	50
Personal tuition	11	19	30
Lecture	20	30	50
Practical tests	4	7	11
Mixed tests	2	7	9
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies   ::  

	Description
PBL (Problem Based Learning)
Personal tuition
Lecture

Personalized attention

Lecture PBL (Problem Based Learning)

Description

Assessment

	Description	Qualification
Practical tests		Su pondrá 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 MILLÁN AGUIlAR, A. y MUÑOZ COLOMINA, A. I., Contabilidad de Entidades Aseguradoras, Tirant lo Blanc. Colección Empresas, Valencia, 2014 MARÍN HERNÁNDEZ, S. Y RENART MARCOS, A., La información financiera en la Banca del siglo XXI, Universidad de Cantabria, Cantabría, 2011 PULIDO ÁLVAREZ, A., Las Normas Internacionales de Información Financiera (NIIF/NIC). Una visión actual., Ibergarceta Publicaciones, S.L., Madrid, 2014
Complementary

Recommendations

Subjects that it is recommended to have taken before

PRINCIPLES OF FINANCIAL OPERATIONS ANALYSIS / 00515023 FINANCIAL ACCOUNTING / 00515026