TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE 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 | - | Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business. | 0 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 1 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 0 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 4 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 1 |
| PLO06 | - | An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it | 2 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 5 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 3 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 0 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 3 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 3 |
| PLO12 | - | It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used. | 3 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 3 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 4 |
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 | ||