| Course Description |
|
| Course Name |
: |
Financial Statement Analysis and Interpretation |
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| Course Code |
: |
MG22 704 |
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| Course Type |
: |
Compulsory |
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| Level of Course |
: |
Second Cycle |
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| Year of Study |
: |
1 |
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| Course Semester |
: |
Spring (16 Weeks) |
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| ECTS |
: |
5 |
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| Name of Lecturer(s) |
: |
Prof.Dr. TURGUT ÇÜRÜK
Asst.Prof.Dr. JALE SAĞLAR
Asst.Prof.Dr. M.ÜNSAL MEMİŞ
|
|
| Learning Outcomes of the Course |
: |
To understand the meaning and importance of financial statements
To improve the knowledge of the students about financial statement (balance sheet)
To teach the students about important details of the income statement
To teach the students about the cash flow statement and its content
To teach the students about the statement of equity change and statement of retained earnings
To teach the students about the financial statements analysis, its scope and types of analysis
To teach the students about the application of horizontal financial statement analysis
To teach the students about the application of vertical financial statement analysis
To teach the students about the application of trend analysis
To teach the students about the application of ratio analysis
To teach the students about the evaluation of the cash creation efficiency of the firm
|
|
| Mode of Delivery |
: |
Face-to-Face |
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| Prerequisites and Co-Prerequisites |
: |
None |
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| Recommended Optional Programme Components |
: |
None. |
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| Aim(s) of Course |
: |
To teach the students about the required properties of financial statements, the importance of main financial statements and footnotes, to analyze the financial situation of the firm through various methods by utilizing relavant financial statements, and to make predictions about the future
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|
| Course Contents |
: |
The basic and additional financial statements, financial statement analysis, analysis techniques, and the analysis of the financial situation of the firm through analysis techniques
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|
| Language of Instruction |
: |
Turkish |
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| Work Place |
: |
2. Block |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
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1 |
Financial Statements, Its Preparation, Its Foundations, the Defination of the Balance Sheet
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The investigation of the topic through relavant sources
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Explanation and discussion
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|
2 |
Balance Sheet-Current Assets
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The investigation of the topic through relavant sources
|
Explanation and discussion
|
|
3 |
Balance Sheet - Fixed Assets
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The investigation of the topic through relavant sources
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Explanation and discussion
|
|
4 |
Balance Sheet Shareholders´ Equity
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The investigation of the topic through relavant sources
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Explanation and discussion
|
|
5 |
Income Statement
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The investigation of the topic through relavant sources
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Explanation and discussion
|
|
6 |
Statement of Cost of sales
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The investigation of the topic through relavant sources
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Explanation and discussion
|
|
7 |
Cash Flow Statement
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The investigation of the topic through relavant sources
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Explanation and discussion
|
|
8 |
Midterm Exam
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Exam Preparation
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Essay Exam
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|
9 |
Statement of Changes In Equity, Statement of Retained Earnings
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Reading of the topic through relavant sources
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Explanation and discussion
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|
10 |
Financial Statements Analysis, Its Importance, Its Elements
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Reading of the topic through relavant sources
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Explanation and discussion
|
|
11 |
Horizontal Analysis and its implementation
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Reading of the topic through relavant sources
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Explanation and discussion
|
|
12 |
Vertical Analysis and its implementation
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Reading of the topic through relavant sources
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Explanation and discussion
|
|
13 |
Trend Analysis and its implementation
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Reading of the topic through relavant sources
|
Explanation and discussion
|
|
14 |
Ratio Analysis and its implementation
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Reading of the topic through relavant sources
|
Explanation and discussion
|
|
15 |
Ratio Analysis and its implementation
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Reading of the topic through relavant sources
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Explanation and discussion
|
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16/17 |
Final Exam |
Exam Preparation |
Essay Exam
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Has the ability to list, describe and explain the relationship between the terms which belong to financial management, accounting management, production management, marketing management, management organization and numerical methods. |
5 |
|
2 |
Has ability to list,describe the basic theoretical models of business administration, and explain the aim of usage of the models; indicate the strenghts and weaknesses of each model and/or methods |
4 |
|
3 |
Explains how to create the basic theoretical models of business and new management in literature and how to implement numarical and statistics methods. |
5 |
|
4 |
Has ability to explain and interpret the data which is obtained as a result of constitution/ application of theoretical models of business management. |
4 |
|
5 |
Determines the appropriate methods to solve the problems faced by the company. |
5 |
|
6 |
Implements business management methods using the fundamental steps |
4 |
|
7 |
Uses the basic techniques of financial analysis to achieve the best result. |
5 |
|
8 |
Takes responsibility as an indivicual and/or as a part of a team, can lead and work effectively. |
4 |
|
9 |
In recognition of the need for lifelong learning and continuous self-renewal , tracks the latest developments in the field of business administration. |
5 |
|
10 |
Has ability to use different sources in academic circumstances, synthesize the information obtained in a new field of business administration and present effectively
|
4 |
|
11 |
Uses Turkish and at least one foreign language in accordance with the requirements of academic life and work life. |
5 |
|
12 |
Has the ability to inqire and apply traditional methods, and the ability to develop and implement new ways of working if necessary. |
4 |
|
13 |
Has abiliity to research on the science of business administration, to form the basis for the decision-making process. |
5 |
|
14 |
Has ability ro determine the business management approaches, application and methods which are appropriate for the business’s sector, growth, resources, culture, goals and aims. |
4 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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