TÜRKÇE
ENGLISH
Information
| Code | BAC401 |
| Name | Financial Statements Analysis |
| Term | 2022-2023 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi EMEL YÜCEL |
| Course Instructor |
Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It aims to provide students with the ability to analyze financial statements with analysis techniques and to interpret the results.
Course Content
It covers the generally accepted basic accounting principles, basic financial statements, additional financial statements, working capital and net working capital concepts, types of financial analysis and financial analysis techniques.
Course Precondition
No prerequisites for the course
Resources
Financial Statement Analysis Lecture Note, 2019, Bilal Zafer Berikol Financial Statement Analysis (18th Edition), 2018, Adem Çabuk and İbrahim Lazol, Bursa, Ekin Publishing House
Notes
Financial Analysis, Mehmet Sabri Toprak, Istanbul, Istanbul University Press
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | She/ He gives information about the basic concepts of accounting, the definition of basic financial statements, their formal structures, additional financial statements. |
| LO02 | Rolling capital explains the Net Rolling (Rolling) Capital and the benefits to the business of rolling capital sufficient level. |
| LO03 | She/ He defines financial analysis and types of financial analysis. |
| LO04 | Lists financial analysis techniques. |
| LO05 | She/ He applies the comparative financial statements analysis method. |
| LO06 | She/ He analyzes financial statements with vertical percentage method. |
| LO07 | She/ He analyzes financial statements by using trend percentage analysis method. |
| LO08 | She/ He analyzes financial statements with ratio analysis method. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 4 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Course introduction, basic concepts of accounting. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Basic and supplementary financial statements. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Definition of balance sheet, formal structure, analysis of balance sheet in terms of content. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Analyzing the balance sheet in terms of content. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Examining the income statement in terms of content. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Examination of the income statement in terms of content continues | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 7 | Types of analysis of financial statements, analysis techniques of financial statements. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Comparative tables analysis and sample applications. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 10 | Comparative tables analysis and sample applications, analysis with vertical percentage method. | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 11 | Analysis and sample applications with vertical percentage method. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 12 | Analysis with vertical percentage method and sample applications, analysis with trend percentages method. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 13 | Analysis and sample applications using the trend percentages method. | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap, Tartışma, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 14 | Ratio Analysis and sample applications. | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 15 | Ratio Analysis and sample applications continue | Reading material related to the topic, Exam Preparation | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 16 | Term Exams | Preparation for final exam | Öğretim Yöntemleri: Soru-Cevap, Problem Çözme |
| 17 | Term Exams | Preparation for final exam | 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 | ||