TÜRKÇE
ENGLISH
Information
| Code | ENS206 |
| Name | Analysis of Financial Statements |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 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 ZAHİDE FİGEN ANTMEN |
| Course Instructor |
1 2 |
Course Goal / Objective
To introduce industrial engineering students to the evaluation of investment projects and ensure that they approach the decision-making processes in this regard with a financial manager's point of view.For this purpose, derste, time value of money, project evaluation techniques, determination of cash flows related to investment projects and capital cost are taught.
Course Content
To give technical information about the evaluation of investment projects to industrial engineering students.
Course Precondition
none
Resources
Financial Statements Analysis
Notes
Financial Statement Analysis: A Practitioner's Guide, Martin Fridson Fernando Alvarez
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | General and special purpose financial statements are prepared. |
| LO02 | Read and interpret financial statement items. |
| LO03 | Interpretation and interpretation of financial statement items. |
| LO04 | Analyzes and interprets the financial analysis techniques applied and the results obtained from the business perspective. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Have sufficient knowledge of mathematics, science and related engineering disciplines; can use the theoretical and applied knowledge in these fields in complex engineering problems. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Acquire the ability to identify, define, formulate and solve complex Industrial Engineering problems; for this purpose, will have the ability to choose and apply appropriate analysis and modeling methods. | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Design a complex system, process, device or product to meet specific requirements under realistic constraints and conditions; can apply modern design methods for this purpose. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Develops modern techniques and tools necessary for the analysis and solution of complex problems encountered in engineering applications, and has the ability to use information technologies effectively. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Have the ability to design experiments, collect data, analyze and interpret results for the investigation of complex engineering problems or discipline-specific research topics. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Have the ability to work effectively in disciplinary and multi-disciplinary teams or individually. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Ability to communicate effectively in Turkish orally and in writing; knowledge of at least one foreign language; have the ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions. | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Have the awareness of the necessity of lifelong learning; can follow the developments in science and technology and have the ability to constantly renew themselves. | 3 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Acts in accordance with ethical principles, has knowledge about the standards used in engineering applications with the awareness of professional and ethical responsibility. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Gain knowledge of business practices such as project management, risk management and change management; become aware of entrepreneurship and innovation. | 5 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Gains knowledge about the effects of engineering practices on health, environment and safety in universal and social dimensions and the problems of the age reflected in the field of engineering and has awareness of the legal consequences of engineering solutions. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | They can benefit from the power of effective communication in their professional life and have the ability to interpret developments correctly. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Have the ability to design, develop, implement and improve integrated systems involving machine, time, information and money. | 5 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Have the ability to design, develop, implement and improve complex products, processes, businesses, systems by applying modern design methods, under realistic conditions and constraints such as cost, environment, sustainability, manufacturability, ethical, health, safety and political issues. | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General Information about Financial Tables | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 2 | Balance Sheet: Definition, Formal Structure, Regulation Principles, Footnotes, Application Examples | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 3 | Income Statement and Cost of Sales Table | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 4 | Fund Flow Tables | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 5 | Profit Distribution Table | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 6 | Equity Change Table | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 7 | General Information about Financial Analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Financial Analysis Techniques | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 10 | Vertical Percentage Analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 11 | Trend Analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 12 | Rate analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 13 | Accounting for inflation the effects of inflation on the financial statements | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 14 | Applications Of Financial Analysis | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 15 | General Evaluation | Use the Resources Related to the Subject | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||