TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | MG32752 |
| Name | Financial Statement Analysis |
| Term | 2018-2019 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to read the financial statements of business, to gain knowledge about the financial structures of enterprises by analyzing their financial statements and to gain the ability to compare the financial statement of business with other enterprises in both the previous years and in the same sector.
Course Content
Financial statements, principles, financial statement analysis techniques and their applications
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize the legal regulations of the financial statements |
| LO02 | Define financial statements and read financial meaning of the financial statements |
| LO03 | Define and interpret financial analysis techniques related to financial statements |
| LO04 | Evaluate the current status of the business by financial statements |
| LO05 | Interpret the future status of the business by financial statements |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. | |
| PLO02 | - | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | |
| PLO03 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO04 | - | Explains how to interpret the results obtained from the application of the models in the accounting discipline. | |
| PLO05 | - | Has an understanding of the legal and ethical issues faced by the accounting profession. | |
| PLO06 | - | Combines the application of the methods of business management and accounting methods | |
| PLO07 | - | Uses the basic techniques of financial analysis to achieve the best result. | |
| PLO08 | - | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | |
| PLO09 | - | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | |
| PLO10 | - | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | |
| PLO11 | - | Has the ability to communicate orally and in writing. | |
| PLO12 | - | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | |
| PLO13 | - | Do researches on the science of accounting, to form the basis for the decision-making process. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Legal regulations related with financial statements, basic concepts and principles | reading from related sources and interpreting | |
| 2 | Balance sheet/statement of financial position- Current assets | reading from related sources, interpreting with a financial statements | |
| 3 | Balance sheet/statement of financial position- Non Current assets | reading from related sources, interpreting with a financial statements | |
| 4 | Bilanço/Finansal Durum tablosu-Liabilities | reading from related sources, interpreting with a financial statements | |
| 5 | Bilanço/Finansal Durum tablosu-Equity capital | reading from related sources, interpreting with a financial statements | |
| 6 | Statement of profit or loss/statement of Profit or loss section and comprehensive income | reading from related sources, interpreting with a financial statements | |
| 7 | cost of sales statement, cash flow statement | reading from related sources, interpreting with a financial statements | |
| 8 | Mid-Term Exam | general repetition and prepare with sample question | |
| 9 | statemets of cahanges in equity, statement of profit appropriation, consolidated financial statements | reading from related sources, interpreting with a financial statements | |
| 10 | General introduction and definition of financial statements analysis techniques | reading and interpreting from related sources | |
| 11 | Comparative Tables Analysis Technique, Interpretation and Sectoral Assessment | reading, interpreting and application from related sources | |
| 12 | Percentage Analysis Technique and Trend Analysis Technique, Interpretations | reading, interpreting and application from related sources | |
| 13 | Ratio Analysis Technique-Liquidity Ratios and Financial Structure Ratios and Interpretations | reading, interpreting and application from related sources | |
| 14 | Ratio Analysis Technique-Activity Ratios and Profitability Ratios, interpretations | reading, interpreting and application from related sources | |
| 15 | Comparison with sector ratios and general evaluation | interpreting and application | |
| 16 | Term Exams | general repetition and prepare with sample question | |
| 17 | Term Exams | general repetition and prepare with sample question |