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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITH THESIS) | |
| Code | MG31752 |
| Name | Financial Statement Analysis |
| Term | 2018-2019 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 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. 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 | Bilgi - Kuramsal, Olgusal | 1.Defining the concepts of Finance Management, Accounting Management, Production Management, Marketing Management, Management and Organization and Quantitative Methods and explaining their relations with each other. | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | 2.Comparison by defining the theories and models of business management, numerical and statistical methods. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | 3. Accessing and interpreting information using scientific research methods. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | 4. Application of theory and models, numerical and statistical methods in business management. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | 5. Interpreting the results of theory and models, numerical and statistical methods applied in business management. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | 6. To be able to determine the appropriate methods for the solution of the business problems encountered. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | 7. To be able to follow and apply the basic steps of business process management. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | 8. To be able to reach the most appropriate result by using basic numerical and statistical analysis programs. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 9. Working in accordance with the objectives as a project manager or participant. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 10. Taking an active role by taking responsibility individually and/or within the team. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | 11. Continuous self-development by following current developments with the awareness that the research and learning process continues throughout life. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | 12. To produce new information from the data obtained from scientific sources within the framework of academic rules and to interpret them effectively. | 5 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | 13. To be able to associate the knowledge gained in the field of business with the knowledge in different fields. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 14. To be able to communicate with the parties verbally and in writing in accordance with the requirements of academic and business life. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 15. To present effectively by synthesizing the information obtained from the sources related to the field within the framework of academic rules. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | 16.Behaving in accordance with ethical and legal issues encountered in business science and business professions. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | 17. To make original researches about all the basic functions of the business in accordance with scientific, institutional and social ethics. | 5 |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | 18. Identifying existing problems with a critical point of view and suggesting solutions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Legal regulations related with financial statements, basic concepts and principles | reading and interpreting from related sources | |
| 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, interpreting and application from related sources | |
| 10 | General introduction and definition of financial statements analysis techniques | reading, interpreting and application 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 | Interpretation and application | |
| 16 | Term Exams | general repetition and prepare with sample question | |
| 17 | Term Exams | general repetition and prepare with sample question |
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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||