Educational guide
IDENTIFYING DATA							2023_24
Subject	FINANCE ACCOUNTANCY (FURTHER STUDIES)					Code	00605029
Study programme	0605 - G.RELAC.LABORALES Y RECURSOS HUMANOS
Descriptors	Credit.	Type	Year	Period
	6	Optional	Third	First
Language	Castellano
Prerequisites
Department	DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador	MORALA GÓMEZ , MARÍA BELEN				E-mail	mbmorg@unileon.es yfers@unileon.es
Lecturers	FERNÁNDEZ SANTOS , YOLANDA MORALA GÓMEZ , MARÍA BELEN
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 GUTIERREZ LOPEZ , CRISTINA Vocal DIREC.Y ECONOMIA DE LA EMPRESA AMOR TAPIA , BORJA Tribunal suplente 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 SIERRA FERNANDEZ , MARIA DEL PILAR

Competencias

Code
A6738
A6739
A6740
A6872
A6878
A6925
A6934
B808
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
	A6738 A6739 A6740 A6872 A6878 A6925 A6934	B808	C2

Contents

Topic	Sub-topic

Planning

Methodologies  ::  Tests
	Class hours	Hours outside the classroom	Total hours
Problem solving, classroom exercises	45	50	95
Assignments	1	9	10
Lecture	10	30	40
Objective short-answer tests	1	0	1
Practical tests	4	0	4
(*)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
Assignments
Lecture

Personalized attention

Lecture Problem solving, classroom exercises

Description

Assessment

	Description	Qualification
Objective short-answer tests		20%
Practical tests		60%
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, 2015 Socias Salvá,A.; Horrach Roselló, P.; Herranz Bascones,R.; Jover Arbona, G: y Llull Gilet,A., Contabilidad Financiera. El Plan General de Contabilidad, Pirámide, Madrid, 2017 Wanden-Berghe Lozano, J.L., Contabilidad Financiera. Nuevo Plan General de Contabilidad y de PYMES, Pirámide, Madrid, 2011 Arquero Montaño,J.L.; Jiménez Cardoso,S.L. y Ruiz Albert,I., Introducción a la Contabilidad Financiera, Pirámide, Madrid, 2021 Albelda Pérez, E. y Sierra García L., Introducción a la Contabilidad Financiera, Pirámide, Madrid, 2014 Albelda Pérez, E. y Sierra García, L. , Introducción a la contabilidad financiera, Pirámide, Madrid, 2020 Rivero Romero, J., Supuestos Contabilidad Financiera, Edisofer S.L., Madrid, 2017
Complementary

Recommendations

Subjects that it is recommended to have taken before

FINANCIAL ACCOUNTING / 00605021