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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC401 |
| Name | Financial Statements Analysis |
| Term | 2021-2022 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 | Yüz Yüze 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 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | 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. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 4 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
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 | ||