| Course Description |
|
| Course Name |
: |
Financial Statements Analysis |
|
| Course Code |
: |
MG32 752 |
|
| Course Type |
: |
Compulsory |
|
| Level of Course |
: |
Second Cycle |
|
| Year of Study |
: |
1 |
|
| Course Semester |
: |
Spring (16 Weeks) |
|
| ECTS |
: |
5 |
|
| Name of Lecturer(s) |
: |
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 |
|
| Prerequisites and Co-Prerequisites |
: |
None |
|
| Recommended Optional Programme Components |
: |
None. |
|
| 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 |
|
| 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 |
|
| Language of Instruction |
: |
Turkish |
|
| Work Place |
: |
2. Block |
|
|
Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
Financial Statements, Its Preparation, Its Foundations, the Defination of the Balance Sheet |
The investigation of the topic through relavant sources |
Explanation and discussion |
|
2 |
Balance Sheet-Current Assets |
The investigation of the topic through relavant sources |
Explanation and discussion |
|
3 |
Balance Sheet - Fixed Assets |
The investigation of the topic through relavant sources |
Explanation and discussion |
|
4 |
Balance Sheet Shareholders´ Equity |
The investigation of the topic through relavant sources |
Explanation and discussion |
|
5 |
Income Statement |
The investigation of the topic through relavant sources |
Explanation and discussion |
|
6 |
Statement of Cost of sales |
The investigation of the topic through relavant sources |
Explanation and discussion |
|
7 |
Cash Flow Statement |
The investigation of the topic through relavant sources |
Explanation and discussion |
|
8 |
Midterm Exam |
Exam Preparation |
Essay Exam |
|
9 |
Statement of Changes In Equity, Statement of Retained Earnings |
Reading of the topic through relavant sources
|
Explanation and discussion |
|
10 |
Financial Statements Analysis, Its Importance, Its Elements |
Reading of the topic through relavant sources
|
Explanation and discussion |
|
11 |
Horizontal Analysis and its implementation |
Reading of the topic through relavant sources
|
Explanation and discussion |
|
12 |
Vertical Analysis and its implementation |
Reading of the topic through relavant sources
|
Explanation and discussion |
|
13 |
Trend Analysis and its implementation |
Reading of the topic through relavant sources
|
Explanation and discussion |
|
14 |
Ratio Analysis and its implementation |
Reading of the topic through relavant sources
|
Explanation and discussion |
|
15 |
Ratio Analysis and its implementation |
Reading of the topic through relavant sources
|
Explanation and discussion |
|
16/17 |
Final Exam |
Exam Preparation |
Essay Exam |
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. |
5 |
|
2 |
Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. |
4 |
|
3 |
Has an understanding of the legal and ethical issues faced by the accounting profession. |
5 |
|
4 |
Explains how to interpret the results obtained from the application of the models in the accounting discipline. |
4 |
|
5 |
Has an understanding of the legal and ethical issues faced by the accounting profession. |
5 |
|
6 |
Combines the application of the methods of business management and accounting methods. |
4 |
|
7 |
Uses the basic techniques of financial analysis to achieve the best result. |
5 |
|
8 |
Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. |
4 |
|
9 |
In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. |
5 |
|
10 |
In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. |
4 |
|
11 |
Has the ability to communicate orally and in writing. |
5 |
|
12 |
Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. |
4 |
|
13 |
Do researches on the science of accounting, to form the basis for the decision-making process. |
5 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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