MUV258 Financial Statements

5 ECTS - 3-0 Duration (T+A)- 4. Semester- 3 National Credit

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
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Öğr. Gör. DİLEK NESRİN KONAKLI
Course Instructor
1 2
Öğr. Gör. DİLEK NESRİN KONAKLI (A Group) (Ins. in Charge)


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

Update Time: 13.05.2024 09:33