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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| ECONOMICS PR. | |
| Code | ISLS402 |
| Name | Financial Statement Analysis |
| Term | 2021-2022 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 |
The current term course schedule has not been prepared yet. Previous term groups and teaching staff are shown.
|
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 |
| PLO02 | - | Define the role of pricing within the event advantage of the market economy. | 1 |
| PLO03 | - | Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. | 0 |
| PLO04 | - | Perceive the costs and benefits arising from the global economy | 4 |
| PLO05 | - | Produce numerical and policy options when confronted with problems. | 1 |
| PLO06 | - | Use quantitative and qualitative techniques of model building, decoding and interpretation. | 2 |
| PLO07 | - | Use the theory of economics in the analysis of economic events. | 5 |
| PLO08 | - | Use computer programs, do synthesis and present prepared data efficiently. | 3 |
| 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 |
| 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 |
| 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. | 4 |
| 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 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 3 |
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
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 | ||