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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITHOUT THESIS) (DISTANCE EDUCATION) | |
| Code | EMG32752 |
| 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 | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. KORAY TUAN |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
Purpose of this course is to describe accounts in details within the framework of the Unified Accunting System.
Course Content
Unified Accunting System and current aplications in the companies
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To understand the meaning and importance of financial statements |
| LO02 | To improve the knowledge of the students about financial statement (balance sheet) |
| LO03 | To teach the students about important details of the income statement |
| LO04 | To teach the students about the cash flow statement and its content |
| LO05 | To teach the students about the statement of equity change and statement of retained earnings |
| LO06 | To teach the students about the financial statements analysis, its scope and types of analysis |
| LO07 | To teach the students about the application of horizontal financial statement analysis |
| LO08 | To teach the students about the application of vertical financial statement analysis |
| LO09 | To teach the students about the application of trend analysis |
| LO10 | To teach the students about the application of ratio analysis |
| LO11 | To teach the students about the evaluation of the cash creation efficiency of the firm |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively | |
| PLO02 | Bilgi - Kuramsal, Olgusal | To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Ability to identify, research and analyze accounting, auditing and tax issues. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | To explain how to interpret the results obtained by applying the models in accounting | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Understanding the legal and ethical issues encountered in the accounting profession. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Combining business management methods and accounting methods | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Achieve the most appropriate result by using basic financial analysis techniques | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Written and oral communication competence | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Questioning applications and methods, developing and implementing new working methods when deemed necessary. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | By making research on accounting science, forming the basis for the right decision making process | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Financial Statements, Its Preparation, Its Foundations, the Defination of the Balance Sheet | The investigation of the topic through relavant sources | |
| 2 | Balance Sheet-Current Assets | The investigation of the topic through relavant sources | |
| 3 | Balance Sheet - Fixed Assets | The investigation of the topic through relavant sources | |
| 4 | Balance Sheet Shareholders Equity | The investigation of the topic through relavant sources | |
| 5 | Income Statement | The investigation of the topic through relavant sources | |
| 6 | Statement of Cost of sales | The investigation of the topic through relavant sources | |
| 7 | Cash Flow Statement | The investigation of the topic through relavant sources | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Statement of Changes In Equity, Statement of Retained Earnings | The investigation of the topic through relavant sources | |
| 10 | Financial Statements Analysis, Its Importance, Its Elements | The investigation of the topic through relavant sources | |
| 11 | Horizontal Analysis and its implementation | The investigation of the topic through relavant sources | |
| 12 | Vertical Analysis and its implementation | The investigation of the topic through relavant sources | |
| 13 | Trend Analysis and its implementation | The investigation of the topic through relavant sources | |
| 14 | Ratio Analysis and its implementation | The investigation of the topic through relavant sources | |
| 15 | Ratio Analysis and its implementation | The investigation of the topic through relavant sources | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||