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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE 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 | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
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 | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 4 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 3 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 3 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and 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 |
| 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 | ||