MG31752 Financial Statement Analysis

5 ECTS - 3-0 Duration (T+A)- . Semester- 3 National Credit

Information

Code MG31752
Name Financial Statement Analysis
Term 2024-2025 Academic Year
Semester . 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

Lecture notes and presentations

Notes

Other lecture notes and presentations


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Recognize the legal regulations of the financial statements
LO02 Define financial statements and 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 Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making 3
PLO02 Bilgi - Kuramsal, Olgusal Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. 3
PLO03 Bilgi - Kuramsal, Olgusal Has an understanding of the legal and ethical issues faced by the accounting profession. 3
PLO04 Bilgi - Kuramsal, Olgusal Explains how to interpret the results obtained from the application of the models in the accounting discipline
PLO05 Bilgi - Kuramsal, Olgusal Combines the application of the methods of business management and accounting methods. 3
PLO06 Bilgi - Kuramsal, Olgusal Uses the basic techniques of financial analysis to achieve the best result. 4
PLO07 Bilgi - Kuramsal, Olgusal Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. 3
PLO08 Beceriler - Bilişsel, Uygulamalı In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting.
PLO09 Beceriler - Bilişsel, Uygulamalı In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. 3
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has the ability to communicate orally and in writing. 3
PLO11 Yetkinlikler - Öğrenme Yetkinliği Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. 4
PLO12 Yetkinlikler - Öğrenme Yetkinliği Do researches on the science of accounting, to form the basis for the decision-making process 4


Week Plan

Week Topic Preparation Methods
1 Legal regulations related with financial statements, basic concepts and principles reading and interpreting from related sources Öğretim Yöntemleri:
Anlatım, Tartışma, Beyin Fırtınası
2 Balance sheet/statement of financial position- Current assets reading from related sources, interpreting with a financial statements Öğretim Yöntemleri:
Anlatım
3 Balance sheet/statement of financial position- Non Current assets reading from related sources, interpreting with a financial statements Öğretim Yöntemleri:
Anlatım
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, interpreting with a financial statements Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam general repetition and prepare with sample question Öğretim Yöntemleri:
Anlatım
9 statemets of cahanges in equity, statement of profit appropriation, consolidated financial statements reading, interpreting and application from related sources Öğretim Yöntemleri:
Anlatım
10 General introduction and definition of financial statements analysis techniques reading, interpreting and application from related sources Öğretim Yöntemleri:
Anlatım
11 Comparative Tables Analysis Technique, Interpretation and Sectoral Assessment reading, interpreting and application from related sources Öğretim Yöntemleri:
Anlatım
12 Percentage Analysis Technique and Trend Analysis Technique, Interpretations reading, interpreting and application from related sources Öğretim Yöntemleri:
Anlatım
13 Ratio Analysis Technique-Liquidity Ratios and Financial Structure Ratios and Interpretations reading, interpreting and application from related sources Öğretim Yöntemleri:
Anlatım
14 Ratio Analysis Technique-Activity Ratios and Profitability Ratios, interpretations reading, interpreting and application from related sources Öğretim Yöntemleri:
Anlatım
15 Comparison with sector ratios and general evaluation Interpretation and application 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 3 42
Out of Class Study (Preliminary Work, Practice) 14 3 42
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 18 18
Total Workload (Hour) 114
Total Workload / 25 (h) 4,56
ECTS 5 ECTS

Update Time: 07.05.2024 04:57