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Information
| Code | MG31752 |
| Name | Financial Statement Analysis |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
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
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize the legal regulations of the financial statements |
| LO02 | Define financial statements and 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 | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | 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. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the results obtained from the application of the models in the accounting discipline | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Uses the basic techniques of financial analysis to achieve the best result. | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has the ability to communicate orally and in writing. | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Do researches on the science of accounting, to form the basis for the decision-making process | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Legal regulations related with financial statements, basic concepts and principles | reading and interpreting from related sources | Öğretim Yöntemleri: Anlatım, Tartışma, Beyin Fırtınası |
| 2 | Balance sheet/statement of financial position- Current assets | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 3 | Balance sheet/statement of financial position- Non Current assets | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 4 | Bilanço/Finansal Durum tablosu-Liabilities | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 5 | Bilanço/Finansal Durum tablosu-Equity capital | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 6 | Statement of profit or loss/statement of Profit or loss section and comprehensive income | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 7 | cost of sales statement, cash flow statement | reading from related sources, interpreting with a financial statements | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | general repetition and prepare with sample question | Öğretim Yöntemleri: Anlatım |
| 9 | statemets of cahanges in equity, statement of profit appropriation, consolidated financial statements | reading, interpreting and application from related sources | Öğretim Yöntemleri: Anlatım |
| 10 | General introduction and definition of financial statements analysis techniques | reading, interpreting and application from related sources | Öğretim Yöntemleri: Anlatım |
| 11 | Comparative Tables Analysis Technique, Interpretation and Sectoral Assessment | reading, interpreting and application from related sources | Öğretim Yöntemleri: Anlatım |
| 12 | Percentage Analysis Technique and Trend Analysis Technique, Interpretations | reading, interpreting and application from related sources | Öğretim Yöntemleri: Anlatım |
| 13 | Ratio Analysis Technique-Liquidity Ratios and Financial Structure Ratios and Interpretations | reading, interpreting and application from related sources | Öğretim Yöntemleri: Anlatım |
| 14 | Ratio Analysis Technique-Activity Ratios and Profitability Ratios, interpretations | reading, interpreting and application from related sources | Öğretim Yöntemleri: Anlatım |
| 15 | Comparison with sector ratios and general evaluation | Interpretation and application | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | general repetition and prepare with sample question | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | general repetition and prepare with sample question | 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 | ||