TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ENGINEERING |
| INDUSTRIAL ENGINEERING PR. | |
| Code | ENS206 |
| Name | Analysis of Financial Statements |
| Term | 2025-2026 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 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 | Doç. Dr. ZAHİDE FİGEN ANTMEN |
| Course Instructor |
The current term course schedule has not been prepared yet. Previous term groups and teaching staff are shown.
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Course Goal / Objective
To introduce industrial engineering students to the evaluation of investment projects and ensure that they approach the decision-making processes in this regard with a financial manager's point of view.For this purpose, derste, time value of money, project evaluation techniques, determination of cash flows related to investment projects and capital cost are taught.
Course Content
To give technical information about the evaluation of investment projects to industrial engineering students.
Course Precondition
none
Resources
Financial Statements Analysis
Notes
Financial Statement Analysis: A Practitioner's Guide, Martin Fridson Fernando Alvarez
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | General and special purpose financial statements are prepared. |
| LO02 | Read and interpret financial statement items. |
| LO03 | Interpretation and interpretation of financial statement items. |
| LO04 | Analyzes and interprets the financial analysis techniques applied and the results obtained from the business perspective. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Acquires sufficient knowledge in mathematics, science and Industrial Engineering discipline-specific subjects; acquires the ability to use theoretical and applied knowledge in these fields in complex engineering problems. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Acquires the ability to identify, define, formulate and analytically solve complex Industrial Engineering problems; and has the ability to select and apply appropriate analysis and modelling methods for this purpose. | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Acquires the ability to design a complex system, process, device or product to meet specific requirements under realistic constraints and conditions; acquires the ability to apply modern design methods for this purpose. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Acquires the ability to select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in Industrial Engineering applications and acquires the ability to use information technologies effectively. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Acquire the skills to design and conduct experiments, collect data, analyze and interpret results to investigate complex Industrial Engineering problems or discipline-specific research topics. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Have the ability to work effectively in disciplinary and multi-disciplinary teams or individually. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Ability to communicate effectively in Turkish, both verbally and in writing; knowledge of at least one foreign language; ability to write and understand effective reports, prepare design and production reports, make effective presentations, and give and receive clear and understandable instructions. | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | They have awareness of the necessity of lifelong learning; they have the ability to access information, follow developments in science and technology, and constantly renew themselves. | 3 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Acting in accordance with ethical principles, becoming knowledgeable about the standards used in engineering practices with awareness of professional and ethical responsibility. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Learn about business practices such as project management, risk management and change management, and is aware of entrepreneurship and innovation. | 5 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Informed about the universal and societal impacts of engineering practices on health, environment and safety, and the contemporary problems reflected in the field of engineering, and is aware of the legal consequences of engineering solutions. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Benefit from the power of effective communication in professional life and has the ability to interpret developments correctly. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Have the ability to design, develop, implement and improve integrated systems that include machines, people, time, information or money. | 5 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | By applying modern design methods, they have the ability to design, develop, implement and improve complex products, processes, businesses and systems under realistic conditions and constraints such as cost, environment, sustainable development, energy, manufacturability, ethics, health, safety and political issues. | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General Information about Financial Tables | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 2 | Balance Sheet: Definition, Formal Structure, Regulation Principles, Footnotes, Application Examples | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 3 | Income Statement and Cost of Sales Table | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 4 | Fund Flow Tables | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 5 | Profit Distribution Table | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 6 | Equity Change Table | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 7 | General Information about Financial Analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Financial Analysis Techniques | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 10 | Vertical Percentage Analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 11 | Trend Analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 12 | Rate analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 13 | Accounting for inflation the effects of inflation on the financial statements | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 14 | Applications Of Financial Analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 15 | General Evaluation | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||