BAC401 Financial Statements Analysis

5 ECTS - 3-0 Duration (T+A)- 7. Semester- 3 National Credit

Information

Code BAC401
Name Financial Statements Analysis
Term 2024-2025 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

Update Time: 15.05.2024 10:48