TÜRKÇE
ENGLISH
Information
| Code | MV206 |
| Name | Financial Statements Analysis |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It aims to provide students with the ability to analyze financial statements with analysis techniques and to interpret the results.
Course Content
It covers the generally accepted basic accounting principles, basic financial statements, additional financial statements, working capital and net working capital concepts, types of financial analysis and financial analysis techniques.
Course Precondition
No prerequisites for the course
Resources
Financial Statement Analysis Lecture Note, 2019, Bilal Zafer Berikol Financial Statement Analysis (18th Edition), 2018, Adem Çabuk and İbrahim Lazol, Bursa, Ekin Publishing House
Notes
Financial Analysis, Mehmet Sabri Toprak, Istanbul University Press
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | It gives information about the basic concepts of accounting, the definition of basic financial statements, their formal structures, additional financial statements. |
| LO02 | Working capital explains the Net Working (Working) Capital and the benefits to the business of its adequate level. |
| LO03 | Defines financial analysis and types of financial analysis |
| LO04 | List financial analysis techniques |
| LO05 | Applies the comparative financial statements analysis method |
| LO06 | Analyzes financial statements with vertical percentage method. |
| LO07 | Analyzes financial statements with trend percentage analysis method |
| LO08 | Analyzes financial statements with ratio analysis method |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 5 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 4 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | 5 |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction of the course, basic concepts of accounting | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Basic and supplementary financial statements | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Definition of the balance sheet, its formal structure, examination of the balance sheet in terms of content | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Analyzing the balance sheet in terms of content | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Definition of income statement, its formal structure, examination of income statement in terms of content | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Examination of the income statement in terms of content | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 7 | Types of analysis of financial statements, analysis techniques of financial statements | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Comparative tables analysis and sample applications | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 10 | Comparative tables analysis and sample applications, analysis with vertical percentage method | Reading course books and lesture notes | Öğretim Yöntemleri: Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 11 | Analysis and sample applications with the vertical percentage method | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 12 | TreAnalysis with vertical percentage method and sample applications, analysis with trend percentages method | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 13 | Analysis and sample applications with the method of trend percentages | Reading course books and lesture notes | Öğretim Yöntemleri: Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 14 | Ratio analysis and sample applications | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 15 | Ratio analysis and sample applications continue | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 16 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||