Educational guide
IDENTIFYING DATA							2017_18
Subject	FINANCIAL ACCOUNTING					Code	00605021
Study programme	G.RELAC.LABORALES Y RECURSOS HUMANOS
Descriptors	Credit.	Type	Year	Period
	6	Compulsory	Second	Second
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	MURIAS MARTÍNEZ , JOSÉ ANTONIO				E-mail	jamurm@unileon.es yfers@unileon.es
Lecturers	FERNÁNDEZ SANTOS , YOLANDA MURIAS MARTÍNEZ , JOSÉ ANTONIO
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 LOPEZ GONZALEZ , ENRIQUE Secretario DIREC.Y ECONOMIA DE LA EMPRESA MENDAÑA CUERVO , MARIA CRISTINA Vocal DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ CUESTA , CARMEN Tribunal suplente Cargo Departamento Profesor Presidente DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ FERNANDEZ , JOSE MIGUEL Secretario DIREC.Y ECONOMIA DE LA EMPRESA RODRIGUEZ PEREZ , ALICIA Vocal DIREC.Y ECONOMIA DE LA EMPRESA SIERRA FERNANDEZ , MARIA DEL PILAR

Competencias

Code
A6813
A6817
A6960
A6961
A6962
A6963
A6983
B810
C2
C5

Learning aims

	Competences
	A6813 A6817 A6960 A6961 A6962 A6963 A6983	B810	C2 C5

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
Practical tests	4	21	25
Objective multiple-choice tests	1	9	10
(*)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

Lecture Problem solving, classroom exercises Tutorship of group

Description

Assessment

	Description	Qualification
Practical tests		50%
Objective multiple-choice tests		30%
Other comments and second call

Sources of information

Access to Recommended Bibliography in the Catalog ULE

Basic	Rivero Romero, J., Contabilidad Financiera, Edisofer, S.L., Madrid, 2008 Muñoz Jiménez, J., Contabilidad financiera, Pearson Prentice Hall, Madrid, 2008 Wanden-Berghe Lozano, J.L., Contabilidad financiera. Nuevo plan general de contabilidad y de Pymes, Pirámide, Madrid, 2008 López Díaz, A. y Lorca Fernández, P., Contabilidad para Juristas, Universitas, S.A., Madrid, 2013 Arquero Montaño, J.L.; Jiménez Cardoso, S.M.; Ruiz Albert, I. , Introducción a la Contabilidad Financiera, Pirámide, Madrid, 2012 Fernández-Cuesta, C. y Gutiérrez López, C., Introducción a la Contabilidad Financiera, Pirámide, Madrid, 2014 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 Contabilidad, Pirámide, Madrid, 2017 Muñoz Merchante, A. , Fundamentos de contabilidad, Universitaria Ramón Areces, Madrid, 2008 Larrán Jorge, M.(Coord), Fundamentos de contabilidad financiera, Grupo Editorial Universitario, Madrid, 2008 Gallego Díez, E.; Vara y Vara, M., Manual práctico de contabilidad financiera, Pirámide, Madrid, 2008

Recommendations