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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| ECONOMICS PR. | |
| Code | ISLS402 |
| Name | Financial Statement Analysis |
| Term | 2024-2025 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 | VK Vocational Knowledge Courses E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
Prof. Dr. JALE SAĞLAR
(Bahar)
(A Group)
(Ins. in Charge)
|
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
There are no course prerequisites.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the key components of financial statements such as balance sheets, income statements, and cash flow statements. |
| LO02 | Calculates financial ratios measuring liquidity, profitability, efficiency, and financial leverage. |
| LO03 | Uses financial statements to evaluate business and investment decisions. |
| LO04 | Performs practical analyses on the financial statements of real companies to draw conclusions about financial health and business performance. |
| LO05 | Analyzes the cash flow statement to assess the company’s cash management and financial performance. |
| LO06 | Uses financial statements to conduct a financial health check-up and evaluates the company’s financial risks. |
| LO07 | Analyzes the impact of economic, industry, and market conditions on financial statements. |
| LO08 | Detects manipulations, fraud, and misstatements in financial statements. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the importance of demand and supply in economy science and the well-running conditions of the market economy | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Define the role of pricing within the event advantage of the market economy. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Perceive the costs and benefits arising from the global economy | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Produce numerical and policy options when confronted with problems. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Use quantitative and qualitative techniques of model building, decoding and interpretation. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Use the theory of economics in the analysis of economic events. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use computer programs, do synthesis and present prepared data efficiently. | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Apply the methods of economic analysis. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. | 3 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Take responsibility individually and / or in a team, take leadership and work effectively. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. | 4 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Question traditional approaches, practices and methods. | 5 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Recognize and apply social, scientific and professional ethical values. | 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, Soru-Cevap, Tartışma |
| 2 | Examination content of the balance sheet - Current Assets | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Examination content of the balance sheet - NonCurrent Assets | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Examination content of the balance sheet - Liabilities | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Examination content of the balance sheet - Shareholders Equity | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Examination content of the Income Statement | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Analysis Techniques of Financial Statements and Horizontal Analysis | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
| 9 | Horizontal Analysis Sample Application | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Vertical Analysis | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Trend Analysis | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Ratio Analysis | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Ratio Analysis (Activity Rates) | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Ratio Analysis (Profitability Rates) | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Assessment of the Scope of the Course (Period Summary) and the Sample Question Solution | Related chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Örnek Olay |
| 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 | ||