Educational guide
IDENTIFYING DATA							2023_24
Subject	CONTABILIDAD FINANCIERA INTERMEDIA					Code	00516012
Study programme	0516 - GRADO EN FINANZAS
Descriptors	Credit.	Type	Year	Period
	6	Compulsory	Second	First
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	GUTIÉRREZ LÓPEZ , CRISTINA				E-mail	cgutl@unileon.es mbmorg@unileon.es
Lecturers	GUTIÉRREZ LÓPEZ , CRISTINA MORALA GÓMEZ , MARÍA BELEN
Web	http://
General description	Accounting as an information system. Wealth and income. Identify, analysis, assessment of firms operations. Spanish accounting standards. Introduction to financial statements: Balance Sheet and Profit & Loss Account. Accounting books
Tribunales de Revisión	Tribunal titular Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA LOPEZ GONZALEZ , ENRIQUE Secretario DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ SANTOS , YOLANDA Vocal DIREC.Y ECONOMIA DE LA EMPRESA MENDAÑA CUERVO , MARIA CRISTINA Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA GONZALEZ VELASCO , MARIA DEL CARMEN Secretario DIREC.Y ECONOMIA DE LA EMPRESA VALDUNCIEL BUSTOS , LAURA Vocal DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR

Competencias

Code
A18903
B5785
B5786
B5787
B5788
B5794
B5795
B5796
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
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.
C3	CMECES3 That students have the ability to gather and interpret relevant data (normally within their area of study) to make judgments that include reflection on relevant issues of a social, scientific or ethical nature.
C4	CMECES4 That students can transmit information, ideas, problems and solutions to both a specialised and non-specialised audience
C5	CMECES5 That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy

Learning aims

	Competences
	A18903	B5788	C2
	A18903	B5786 B5787	C3
	A18903	B5785 B5794 B5796	C5
	A18903	B5794 B5795	C3 C4
	A18903	B5788 B5794 B5795	C1

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
Problem solving, classroom exercises	22	34	56
Tutorship of group	10	15	25
Lecture	22	22	44
Mixed tests	6	19	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

Tutorship of group

Description

Assessment

	Description	Qualification
Mixed tests		15% 20% 15% 20% 10% 20%
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Gutiérrez-López, C., Fernández-Cuesta, C., Contabilidad financiera para pequeñas y medianas empresas, Pirámide, 2016
Complementary

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