MUV258 Financial Statements

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

Information

Unit CEYHAN VOCATIONAL SCHOOL
Code MUV258
Name Financial Statements
Term 2018-2019 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 Öğr. Gör. DİLEK NESRİN KONAKLI (Bahar) (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

Resources

Notes



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 Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. 3
PLO02 Bilgi - Kuramsal, Olgusal Expresses theoretical knowledge regarding accounting practices. 5
PLO03 Bilgi - Kuramsal, Olgusal Writes 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, list 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 Rearranges the data required to solve accounting problems within businesses. 3
PLO07 Bilgi - Kuramsal, Olgusal Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. 3
PLO08 Bilgi - Kuramsal, Olgusal Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them.
PLO09 Bilgi - Kuramsal, Olgusal Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life.
PLO10 Beceriler - Bilişsel, Uygulamalı Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations.
PLO11 Beceriler - Bilişsel, Uygulamalı Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. 4
PLO12 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Prepares calculations in the professional and commercial field. 4
PLO13 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. 3
PLO14 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. 2
PLO15 Yetkinlikler - İletişim ve Sosyal Yetkinlik 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 Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. 3
PLO18 Yetkinlikler - İletişim ve Sosyal Yetkinlik 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 - İletişim ve Sosyal Yetkinlik Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting.
PLO20 Yetkinlikler - İletişim ve Sosyal Yetkinlik Creates knowledge and awareness of social responsibility, ethical values ​​and social security rights in matters related to the field of accounting.


Week Plan

Week Topic Preparation Methods
1 Arranging balance sheet lectures notes
2 Arranging income statement lectures notes
3 Arranging sales costs statement lectures notes
4 Arranging fond flow statement lectures notes
5 Arranging cash flow statement lectures notes
6 Arranging profit distribution statement lectures notes
7 Arranging equity capital change statement lectures notes
8 Mid-Term Exam lectures notes
9 Performing horizontal analysis lectures notes
10 Performing vertical analysis lectures notes
11 Performing trend analysis lectures notes
12 Performing ratio analysis lectures notes
13 Performing ratio analysis lectures notes
14 Performing fond flow analysis lectures notes
15 Arranging balance sheet in inflation environment lectures notes
16 Term Exams lectures notes
17 Term Exams lectures notes


Assessment (Exam) Methods and Criteria

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 12 12
Final Exam 1 18 18
Total Workload (Hour) 114
Total Workload / 25 (h) 4,56
ECTS 5 ECTS

Update Time: 22.04.2025 11:02