ISLS402 Financial Statement Analysis

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

Information

Unit FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
BUSINESS ADMINISTRATION PR.
Code ISLS402
Name Financial Statement Analysis
Term 2020-2021 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 Uzaktan Öğretim
Catalog Information Coordinator Prof. Dr. MEHMET ÜNSAL MEMİŞ
Course Instructor Prof. Dr. MEHMET ÜNSAL MEMİŞ (Bahar) (A Group) (Ins. in Charge)
Prof. Dr. JALE SAĞLAR (Bahar) (B 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 - List and define the concepts of business management, and explain their relations to each other 0
PLO01 - List and define the concepts of business management, and explain their relations to each other 0
PLO02 - List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. 0
PLO02 - List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. 1
PLO03 - List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. 1
PLO03 - List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. 0
PLO04 - Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 0
PLO04 - Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 4
PLO05 - Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. 1
PLO05 - Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. 2
PLO06 - Determine appropriate methods to solve business problems 4
PLO06 - Determine appropriate methods to solve business problems 2
PLO07 - Evaluate the results that are obtained from applications of business management methods 5
PLO07 - Evaluate the results that are obtained from applications of business management methods 0
PLO08 - Use the basic numerical and statistical softwares 2
PLO08 - Use the basic numerical and statistical softwares 3
PLO09 - Use the basic enterprise resource planning (ERP) softwares 0
PLO09 - Use the basic enterprise resource planning (ERP) softwares 2
PLO10 - Take initiative individually or/and as a member of a team, lead and work effectively 4
PLO10 - Take initiative individually or/and as a member of a team, lead and work effectively 3
PLO11 - As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. 3
PLO11 - As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. 3
PLO12 - Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning 3
PLO12 - Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning 3
PLO13 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. 3
PLO13 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. 3
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 4
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 3
PLO15 - Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format 3
PLO15 - Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format 4
PLO16 - Question traditional approaches, methods and implementations; develop and implement alternative methods when required 2
PLO16 - Question traditional approaches, methods and implementations; develop and implement alternative methods when required 2
PLO17 - Recognize and apply social, scientific and professional ethical values. 3
PLO17 - Recognize and apply social, scientific and professional ethical values. 3
PLO18 - Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives 4
PLO19 - Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses


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 40
General Assessment
Midterm / Year Total 100 40
1. Final Exam - 60
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