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Information
| Code | EMG32752 |
| 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 | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. KORAY TUAN |
Course Goal / Objective
Purpose of this course is to describe accounts in details within the framework of the Unified Accunting System.
Course Content
Unified Accunting System and current aplications in the companies
Course Precondition
none
Resources
Finansal tablolar ve mali analiz teknikleri Prof. Dr. Nalan Akdoğan, Prof. Dr. Nejat Tenker
Notes
all books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To understand the meaning and importance of financial statements |
| LO02 | To improve the knowledge of the students about financial statement (balance sheet) |
| LO03 | To teach the students about important details of the income statement |
| LO04 | To teach the students about the cash flow statement and its content |
| LO05 | To teach the students about the statement of equity change and statement of retained earnings |
| LO06 | To teach the students about the financial statements analysis, its scope and types of analysis |
| LO07 | To teach the students about the application of horizontal financial statement analysis |
| LO08 | To teach the students about the application of vertical financial statement analysis |
| LO09 | To teach the students about the application of trend analysis |
| LO10 | To teach the students about the application of ratio analysis |
| LO11 | To teach the students about the evaluation of the cash creation efficiency of the firm |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively | |
| PLO02 | Bilgi - Kuramsal, Olgusal | To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Ability to identify, research and analyze accounting, auditing and tax issues. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | To explain how to interpret the results obtained by applying the models in accounting | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Understanding the legal and ethical issues encountered in the accounting profession. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Combining business management methods and accounting methods | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Achieve the most appropriate result by using basic financial analysis techniques | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Written and oral communication competence | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Questioning applications and methods, developing and implementing new working methods when deemed necessary. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | By making research on accounting science, forming the basis for the right decision making process | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Financial Statements, Its Preparation, Its Foundations, the Defination of the Balance Sheet | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Balance Sheet-Current Assets | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Balance Sheet - Fixed Assets | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Balance Sheet Shareholders Equity | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Income Statement | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Statement of Cost of sales | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Cash Flow Statement | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Statement of Changes In Equity, Statement of Retained Earnings | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Financial Statements Analysis, Its Importance, Its Elements | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Horizontal Analysis and its implementation | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Vertical Analysis and its implementation | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Trend Analysis and its implementation | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | 1-Ratio Analysis and its implementation | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Ratio Analysis and its implementation | The investigation of the topic through relavant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | 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 | ||