ISLS402 Financial Statement Analysis

6 ECTS - 3-0 Duration (T+A)- 8. Semester- 3 National Credit

Information

Unit FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
ECONOMICS PR.
Code ISLS402
Name Financial Statement Analysis
Term 2019-2020 Academic Year
Semester 8. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Label E Elective
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. MEHMET ÜNSAL MEMİŞ
Course Instructor Prof. Dr. KORAY TUAN (Bahar) (A Group) (Ins. in Charge)


Course Goal / Objective

To learn how to use financial statement information to evaluate the firms past and present performance with traditional analytical techniques such as ratio analysis, trend analysis, and vertical and horizontal analysis and to predict likely future outcomes.

Course Content

This course explains the objectives of financial statements and major tools and techniques, including: Horizontal and vertical analysis, Trend analysis and Ratio analysis.

Course Precondition

Resources

Notes



Course Learning Outcomes

Order Course Learning Outcomes
LO01 Assesses financial statement information from a decision makers perspective, including an appreciation of the usefulness and limitations of this information
LO02 Explains financial statements
LO03 Develop skills in using financial accounting information for enterprise and project valuation, credit analysis, and performance evaluation.
LO04 Estimates firm's value
LO05 Applies consolidation transactions


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 - Explain the importance of demand and supply in economy science and the well-running conditions of the market economy 0
PLO01 - Explain the importance of demand and supply in economy science and the well-running conditions of the market economy 0
PLO01 - Explain the importance of demand and supply in economy science and the well-running conditions of the market economy 5
PLO01 - Explain the importance of demand and supply in economy science and the well-running conditions of the market economy 4
PLO02 - Define the role of pricing within the event advantage of the market economy. 0
PLO02 - Define the role of pricing within the event advantage of the market economy. 1
PLO02 - Define the role of pricing within the event advantage of the market economy. 3
PLO02 - Define the role of pricing within the event advantage of the market economy. 4
PLO03 - Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 1
PLO03 - Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 0
PLO03 - Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 4
PLO03 - Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. 4
PLO04 - Perceive the costs and benefits arising from the global economy 5
PLO04 - Perceive the costs and benefits arising from the global economy 4
PLO04 - Perceive the costs and benefits arising from the global economy 0
PLO04 - Perceive the costs and benefits arising from the global economy 5
PLO05 - Produce numerical and policy options when confronted with problems. 3
PLO05 - Produce numerical and policy options when confronted with problems. 1
PLO05 - Produce numerical and policy options when confronted with problems. 2
PLO05 - Produce numerical and policy options when confronted with problems. 5
PLO06 - Use quantitative and qualitative techniques of model building, decoding and interpretation. 2
PLO06 - Use quantitative and qualitative techniques of model building, decoding and interpretation. 4
PLO06 - Use quantitative and qualitative techniques of model building, decoding and interpretation. 3
PLO06 - Use quantitative and qualitative techniques of model building, decoding and interpretation. 4
PLO07 - Use the theory of economics in the analysis of economic events. 0
PLO07 - Use the theory of economics in the analysis of economic events. 5
PLO07 - Use the theory of economics in the analysis of economic events. 3
PLO07 - Use the theory of economics in the analysis of economic events. 5
PLO08 - Use computer programs, do synthesis and present prepared data efficiently. 2
PLO08 - Use computer programs, do synthesis and present prepared data efficiently. 3
PLO08 - Use computer programs, do synthesis and present prepared data efficiently. 3
PLO08 - Use computer programs, do synthesis and present prepared data efficiently. 4
PLO09 - Apply the methods of economic analysis. 2
PLO09 - Apply the methods of economic analysis. 3
PLO09 - Apply the methods of economic analysis. 2
PLO09 - Apply the methods of economic analysis. 0
PLO10 - Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 3
PLO10 - Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 4
PLO10 - Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 4
PLO10 - Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems 3
PLO11 - Take responsibility individually and / or in a team, take leadership and work effectively. 3
PLO11 - Take responsibility individually and / or in a team, take leadership and work effectively. 3
PLO11 - Take responsibility individually and / or in a team, take leadership and work effectively. 3
PLO11 - Take responsibility individually and / or in a team, take leadership and work effectively. 3
PLO12 - Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 3
PLO12 - Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 1
PLO12 - Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 3
PLO12 - Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. 3
PLO13 - Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. 3
PLO13 - Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. 3
PLO13 - Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. 3
PLO13 - Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. 3
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. 3
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. 3
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. 3
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. 4
PLO15 - Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. 4
PLO15 - Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. 3
PLO15 - Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. 3
PLO16 - Question traditional attitudes, applications and methods, develop and apply new methods when needed. 2
PLO16 - Question traditional attitudes, applications and methods, develop and apply new methods when needed. 2
PLO16 - Question traditional attitudes, applications and methods, develop and apply new methods when needed. 3
PLO17 - Recognize and apply social, scientific and professional ethical values. 3
PLO17 - Recognize and apply social, scientific and professional ethical values. 3
PLO17 - Recognize and apply social, scientific and professional ethical values. 2


Week Plan

Week Topic Preparation Methods
1 General Information of The Financial Statements and The Basic Financial Statement - Balance Sheet Related chapters
2 Examination content of the balance sheet - Current Assets Related chapters
3 Examination content of the balance sheet - NonCurrent Assets Related chapters
4 Examination content of the balance sheet - Liabilities Related chapters
5 Examination content of the balance sheet - Shareholders Equity Related chapters
6 Examination content of the Income Statement Related chapters
7 Analysis Techniques of Financial Statements and Horizontal Analysis Related chapters
8 Mid-Term Exam Exam Preparation
9 Horizontal Analysis Sample Application Related chapters
10 Vertical Analysis Related chapters
11 Trend Analysis Related chapters
12 Ratio Analysis Related chapters
13 Ratio Analysis (Activity Rates) Related chapters
14 Ratio Analysis (Profitability Rates) Related chapters
15 Assessment of the Scope of the Course (Period Summary) and the Sample Question Solution Related chapters
16 Term Exams Exam Preparation
17 Term Exams Exam Preparation


Assessment (Exam) Methods and Criteria

Assessment Type Midterm / Year Impact End of Term / End of Year Impact
1. Midterm Exam 100 20
General Assessment
Midterm / Year Total 100 20
1. Final Exam - 80
Grand Total - 100


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

Update Time: 01.05.2025 12:16