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Information
| Code | MUV258 |
| Name | Financial Statements |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. DİLEK NESRİN KONAKLI |
| Course Instructor |
1 2 |
Course Goal / Objective
The aim of this course is to teach students according to the standards regulate the financial statements used in business enterprises to apply the techniques used in financial analysis, financial analysis and interpret the current status and development trend of the business that has predictable results, with the computer to apply the techniques of financial analysis.
Course Content
Information about making out statement and income statement, making out statement of cost of sales, flow of funds statement, cash flow table, statement of profit distribution, and statement of changes in owners equity, horizontal, vertical, trend, ratio and fund flow analysis, arranging balance sheet and income table in inflation.
Course Precondition
There are no prerequisites for the course.
Resources
All foreign resources related to financial statement analysis.
Notes
Notes given in the lecture.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Organize basic financial statements and reports |
| LO02 | Organize additional financial statements and reports |
| LO03 | Make and analyze financial analysis |
| LO04 | Make inflation adjustment |
| LO05 | Understand the fund flow table |
| LO06 | Understand ratio analysis |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, comprehend the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | 2 |
| PLO06 | Bilgi - Kuramsal, Olgusal | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | 5 |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | 4 |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 3 |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | 2 |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Arranging balance sheet | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Problem Çözme |
| 2 | Arranging income statement | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri, Örnek Olay, Problem Çözme |
| 3 | Arranging sales costs statement | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Problem Çözme |
| 4 | Arranging fond flow statement | lectures notes | Öğretim Yöntemleri: Anlatım, Gösteri, Örnek Olay, Problem Çözme |
| 5 | Arranging cash flow statement | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri |
| 6 | Arranging profit distribution statement | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Problem Çözme |
| 7 | Arranging equity capital change statement | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri, Problem Çözme |
| 8 | Mid-Term Exam | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Performing horizontal analysis | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri, Problem Çözme |
| 10 | Performing vertical analysis | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri, Problem Çözme |
| 11 | Performing trend analysis | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Bireysel Çalışma, Problem Çözme |
| 12 | Performing ratio analysis | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Gösteri, Problem Çözme |
| 13 | interpreting balance sheet and income statement | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Problem Çözme |
| 14 | Can organize cash budget | lectures notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 15 | pro forma balance sheet arrangement | lectures notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösteri |
| 16 | Term Exams | lectures notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | lectures notes | 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 | ||