TÜRKÇE
ENGLISH
Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC401 |
| Name | Financial Statements Analysis |
| Term | 2020-2021 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi EMEL YÜCEL |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to understand the concept and types of financial statements, to grasp what is the objective of the financial statements, to understand the importance of the balance sheet of the basic financial statement, to understand the purpose of the financial statements and the properties of these financial statements.
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 | Know about definition and importance of the basic financial statements, principles of the balance sheet, structure of the balance sheet. |
| LO02 | Explain the importance and usage of financial analysis |
| LO03 | Explain main and supplementary financial statements used in financial analysis. |
| LO04 | Develop their ability of problem solving. |
| LO05 | Understand risk measures. |
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 | 3 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 5 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 5 |
| 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. | 4 |
| PLO06 | - | Determine appropriate methods to solve business problems | 5 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 5 |
| PLO08 | - | Use the basic numerical and statistical softwares | 5 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 3 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 5 |
| 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. | 5 |
| 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 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 4 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 5 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 5 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 4 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 5 |
| 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 | 0 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General Information of The Financial Statements and The Basic Financial Statement - Balance Sheet | Reading material related to the topic | |
| 2 | Examination content of the balance sheet - Current Assets | Reading material related to the topic | |
| 3 | Examination content of the balance sheet - NonCurrent Assets | Reading material related to the topic | |
| 4 | Examination content of the balance sheet - Liabilities | Reading material related to the topic | |
| 5 | Examination content of the balance sheet - Shareholders Equity | Reading material related to the topic | |
| 6 | Examination content of the Income Statement | Reading material related to the topic | |
| 7 | Analysis Techniques of Financial Statements and Horizontal Analysis | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Horizontal Analysis Sample Application | Reading material related to the topic | |
| 10 | Vertical Analysis | Reading material related to the topic | |
| 11 | Trend Analysis | Reading material related to the topic | |
| 12 | Ratio Analysis | Reading material related to the topic | |
| 13 | Ratio Analysis (Activity Rates) | Reading material related to the topic | |
| 14 | Ratio Analysis (Profitability Rates) | Reading material related to the topic | |
| 15 | Assessment of the Scope of the Course (Period Summary) and the Sample Question Solution, Final Exam | Reading material related to the topic, Exam Preparation | |
| 16 | Term Exams | Preparation for final exam | |
| 17 | Term Exams | Preparation for final exam |
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 | 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 | ||