TÜRKÇE
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Information
| Code | MG31752 |
| Name | Financial Statement Analysis |
| Term | 2023-2024 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
Course Goal / Objective
The aim of this course is to read the financial statements of business, to gain knowledge about the financial structures of enterprises by analyzing their financial statements and to gain the ability to compare the financial statement of business with other enterprises in both the previous years and in the same sector.
Course Content
Financial statements, principles, financial statement analysis techniques and their applications
Course Precondition
None.
Resources
Bekir Elmas, Finansal Tablolar Analizi
Notes
www.kap.org.tr
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define financial statements |
| LO02 | read financial meaning of the financial statements |
| LO03 | Define and interpret financial analysis techniques related to financial statements |
| LO04 | Evaluate the current status of the business by financial statements |
| LO05 | Interpret the future status of the business by financial statements |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | 1.Defining the concepts of Finance Management, Accounting Management, Production Management, Marketing Management, Management and Organization and Quantitative Methods and explaining their relations with each other. | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | 2.Comparison by defining the theories and models of business management, numerical and statistical methods. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | 3. Accessing and interpreting information using scientific research methods. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | 4. Application of theory and models, numerical and statistical methods in business management. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | 5. Interpreting the results of theory and models, numerical and statistical methods applied in business management. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | 6. To be able to determine the appropriate methods for the solution of the business problems encountered. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | 7. To be able to follow and apply the basic steps of business process management. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | 8. To be able to reach the most appropriate result by using basic numerical and statistical analysis programs. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 9. Working in accordance with the objectives as a project manager or participant. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 10. Taking an active role by taking responsibility individually and/or within the team. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | 11. Continuous self-development by following current developments with the awareness that the research and learning process continues throughout life. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | 12. To produce new information from the data obtained from scientific sources within the framework of academic rules and to interpret them effectively. | 5 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | 13. To be able to associate the knowledge gained in the field of business with the knowledge in different fields. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 14. To be able to communicate with the parties verbally and in writing in accordance with the requirements of academic and business life. | 5 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 15. To present effectively by synthesizing the information obtained from the sources related to the field within the framework of academic rules. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | 16.Behaving in accordance with ethical and legal issues encountered in business science and business professions. | 5 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | 17. To make original researches about all the basic functions of the business in accordance with scientific, institutional and social ethics. | 5 |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | 18. Identifying existing problems with a critical point of view and suggesting solutions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Legal regulations related with financial statements, basic concepts and principles | reading from related sources and interpreting and applying in sample company | Öğretim Yöntemleri: Anlatım, Tartışma, Örnek Olay |
| 2 | Balance sheet/statement of financial position- Current assets | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım, Tartışma, Örnek Olay |
| 3 | Balance sheet/statement of financial position- Non Current assets | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım, Tartışma, Gösterip Yaptırma, Örnek Olay |
| 4 | Bilanço/Finansal Durum tablosu-Liabilities | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 5 | Bilanço/Finansal Durum tablosu-Equity capital | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 6 | Statement of profit or loss/statement of Profit or loss section and comprehensive income | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 7 | cost of sales statement, cash flow statement | reading from related sources and explanation | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | general repetition and prepare with sample question | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Other financial statements | reading from related sources and explanation | Öğretim Yöntemleri: Anlatım |
| 10 | General introduction and definition of financial statements analysis techniques | reading from related sources and interpretation | Öğretim Yöntemleri: Anlatım |
| 11 | Comparative Tables Analysis Technique and application | reading from related sources, interpretation and application | Öğretim Yöntemleri: Anlatım |
| 12 | Percentage Analysis Technique and Trend Analysis Technique and application | reading from related sources, interpretation and application | Öğretim Yöntemleri: Anlatım |
| 13 | Ratio Analysis Technique-Liquidity Ratios and Financial Structure Ratios and interpretation | reading from related sources, interpretation and aplication | Öğretim Yöntemleri: Anlatım |
| 14 | Ratio Analysis Technique-Activity Ratios and Profitability Ratios, interpretations | reading from related sources, interpretation and aplication | Öğretim Yöntemleri: Anlatım |
| 15 | general repetition and sample application | interpretation and aplication | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | general repetition and prepare with sample question | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | general repetition and prepare with sample question | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 1 | 14 |
| 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) | 129 | ||
| Total Workload / 25 (h) | 5,16 | ||
| ECTS | 5 ECTS | ||