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Information
| Code | ISLS402 |
| Name | Financial Statement Analysis |
| Term | 2023-2024 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
1 |
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
None.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
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 | Estimates firm's value |
| LO04 | Applies consolidation transactions |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | interprets data from different sources using contemporary communication tools, methods and processes. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Having basic computer knowledge and skills, she uses this knowledge in the professional field | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | explain the duties and authorities of Public Financial Institutions. | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, she follows the current developments in her field. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Synthesizes the information obtained from different sources within the framework of academic rules. | 4 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | explain the job descriptions of professional people. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Have social, scientific and ethical values. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when it deems necessary. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General Information of The Financial Statements and The Basic Financial Statement - Balance Sheet | Related chapters | Öğretim Yöntemleri: Anlatım |
| 2 | Examination content of the balance sheet - Current Assets | Related chapters | Öğretim Yöntemleri: Anlatım |
| 3 | Examination content of the balance sheet - NonCurrent Assets | Related chapters | Öğretim Yöntemleri: Anlatım |
| 4 | Examination content of the balance sheet - Liabilities | Related chapters | Öğretim Yöntemleri: Anlatım |
| 5 | Examination content of the balance sheet - Shareholders Equity | Related chapters | Öğretim Yöntemleri: Anlatım |
| 6 | Examination content of the Income Statement | Related chapters | Öğretim Yöntemleri: Anlatım |
| 7 | Analysis Techniques of Financial Statements and Horizontal Analysis | Related chapters | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Horizontal Analysis Sample Application | Related chapters | Öğretim Yöntemleri: Anlatım |
| 10 | Vertical Analysis | Related chapters | Öğretim Yöntemleri: Anlatım |
| 11 | Trend Analysis | Related chapters | Öğretim Yöntemleri: Anlatım |
| 12 | Ratio Analysis | Related chapters | Öğretim Yöntemleri: Anlatım |
| 13 | Ratio Analysis (Activity Rates) | Related chapters | Öğretim Yöntemleri: Anlatım |
| 14 | Ratio Analysis (Profitability Rates) | Related chapters | Öğretim Yöntemleri: Anlatım |
| 15 | Assessment of a BIST company's financial condition | Related chapters | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||