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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU234 |
| Name | Financial Statements Analysis |
| Term | 2022-2023 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. SELMAN TEZEKİCİ |
| Course Instructor |
Öğr. Gör. Dr. ABDULAZİZ SAVUN
(Bahar)
(A Group)
(Ins. in Charge)
Öğr. Gör. Dr. ABDULAZİZ SAVUN (Bahar) (B Group) (Ins. in Charge) |
Course Goal / Objective
Aim Of the Course is to optain to student can understand and interpret financial statements
Course Content
Basic Financial Statements, Additional Financial Statements, Financial Analysis Techniques.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Know basic financial statements |
| LO02 | Know additional financial statements |
| LO03 | Make comperative statement analysis. |
| LO04 | Make trend analysis. |
| LO05 | Make ratio analysis. |
| LO06 | Evaluate organizations' financial statements and positions. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have basic knowledge in the field of accounting and taxation. | 5 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 5 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 3 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 4 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Students behave according to the organizational, behavioral and social ethics. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Students show that they realize the need of constant learning. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students explain the ideas and suggestion in written and oral forms | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students use information and communication technologies and the vocational software programs | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Students have the vocational self-confidence | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 3 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have a level of foreign language knowledge to follow the innovations in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | The Purposes and Principles of Arranging Financial Statements | Reviewing lecture notes | |
| 2 | Financial Management and Financial Statements | Reviewing lecture notes | |
| 3 | Basic Financial Statements - Balance Sheet | Reviewing lecture notes | |
| 4 | Basic Financial Statements - Income Statement | Reviewing lecture notes | |
| 5 | Additional Financial Statements | Reviewing lecture notes | |
| 6 | Introduction to Financial Analysis | Reviewing lecture notes | |
| 7 | Comparative Tables Analysis | Reviewing lecture notes | |
| 8 | Mid-Term Exam | Preparing and Evaluating Midterm Exam Questions | |
| 9 | Vertical Percentage Analysis-1 | Reviewing lecture notes | |
| 10 | Vertical Percentage Analysis-2 | Reviewing lecture notes | |
| 11 | Trend Percentages Analysis | Reviewing lecture notes | |
| 12 | Ratio Analysis-1 | Reviewing lecture notes | |
| 13 | Ratio Analysis-2 | Reviewing lecture notes | |
| 14 | Ratio Analysis-3 | Reviewing lecture notes | |
| 15 | Example applications | Reviewing lecture notes | |
| 16 | Term Exams | Preparing and Evaluating Final Exam Questions | |
| 17 | Term Exams | Preparing and Evaluating Final Exam Questions |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 20 |
| General Assessment | ||
| Midterm / Year Total | 100 | 20 |
| 1. Final Exam | - | 80 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 108 | ||
| Total Workload / 25 (h) | 4,32 | ||
| ECTS | 4 ECTS | ||