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Information
| Code | EMG22704 |
| Name | Financial Statement Analysis |
| Term | 2022-2023 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| Course Instructor |
1 |
Course Goal / Objective
The aim of this course is to read the financial statements of business, to gain knowledge about the financial structures of enterprises by analyzing their financial statements and to gain the ability to compare the financial statement of business with other enterprises in both the previous years and in the same sector.
Course Content
Financial statements, principles, financial statement analysis techniques and their applications
Course Precondition
None.
Resources
Bekir Elmas, Finansal Tablolar Analizi
Notes
www.kap.org.tr
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define financial statements |
| LO02 | read financial meaning of the financial statements |
| LO03 | Define and interpret financial analysis techniques related to financial statements |
| LO04 | Evaluate the current status of the business by financial statements |
| LO05 | Interpret the future status of the business by financial statements |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Defining the basic functions of the business and explaining their relations with each other. | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Defining the basic theories and models of business management, numerical and statistical methods. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Applying the models used in business management. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Evaluating the results of the models applied in business management in terms of different sectors. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be able to define business problems arising from internal and external environmental conditions and changes. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | To be able to solve basic business problems with analytical thinking ability. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | To be able to reach the most appropriate result by using numerical and statistical analysis programs in the solution of business problems. | 3 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively as a team member, taking responsibility individually and/or within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Self-development by following current developments with the awareness of the continuity of learning in business life. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Synthesizing the information obtained by using different sources within the framework of academic rules. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | To be able to associate the knowledge gained in the field of business with the knowledge in different fields. | 4 |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Effectively presenting the information and comments obtained by using different sources within the framework of academic rules, verbally and in writing. | 5 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Using terms and concepts in business terminology effectively in written and oral presentations. | 5 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | To act in accordance with ethical and legal issues encountered in the field of business administration and in different professional fields. | 5 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Identifying problems with a critical perspective and suggesting solutions. | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Legal regulations related with financial statements, basic concepts and principles | reading from related sources and interpreting and applying in sample company | |
| 2 | Balance sheet/statement of financial position- Current assets | reading from related sources, interpreting with a financial statements | |
| 3 | Balance sheet/statement of financial position- Non Current assets | reading from related sources, interpreting with a financial statements | |
| 4 | Bilanço/Finansal Durum tablosu-Liabilities | reading from related sources, interpreting with a financial statements | |
| 5 | Bilanço/Finansal Durum tablosu-Equity capital | reading from related sources, interpreting with a financial statements | |
| 6 | Statement of profit or loss/statement of Profit or loss section and comprehensive income | reading from related sources, interpreting with a financial statements | |
| 7 | cost of sales statement, cash flow statement | reading from related sources and explanation | |
| 8 | Mid-Term Exam | general repetition and prepare with sample question | |
| 9 | Other financial statements | reading from related sources and explanation | |
| 10 | General introduction and definition of financial statements analysis techniques | reading from related sources and interpretation | |
| 11 | Comparative Tables Analysis Technique and application | reading from related sources, interpretation and aplication | |
| 12 | Percentage Analysis Technique and Trend Analysis Technique and aplication | reading from related sources, interpretation and aplication | |
| 13 | Ratio Analysis Technique-Liquidity Ratios and Financial Structure Ratios and interpretation | reading from related sources, interpretation and aplication | |
| 14 | Ratio Analysis Technique-Activity Ratios and Profitability Ratios, interpretations | reading from related sources, interpretation and aplication | |
| 15 | general repetition and sample application | interpretation and aplication | |
| 16 | Term Exams | general repetition and prepare with sample question | |
| 17 | Term Exams | general repetition and prepare with sample question |
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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||