| Course Type | Elective Course |
|---|
| Course Level | Master's Degree With Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Know about the concept and types of financial statement and how they are prepared.
- Learn related issues on how to prepare financial statements regarding Turkish Accounting Standards.
- Learn which methods can be used in financial statement analysis.
- Learn how to use the tools of financial statement analysis regarding the determination of the relationship between financial foundation and development of firms as well as financial items.
- Understand the major sources of cash reported in the statement of cash flows, development of equity, solvency of current and non-current liabilities, efficiency in firm activities and profitability.
- Learn how to use the information gathered from financial statements in decision making.
- Learn how to analyze the financial statements of banks and insurance companies.
- Learn how to analyse the financial statements of companies from different countries.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | Horizontal, vertical, trend and ratio analyzes of financial statements, capital budgeting decisions and management, fundamental and technical analysis and examination of company valuation methods constitute the content of the course. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The Financial Statement Concept |
|
2nd Week |
The General Characteristics of Financial Statements |
|
3rd Week |
The Limits of the Use of Financial Statements |
|
4th Week |
The Basic Financial Statements: Preparation, Content, and Analysis II |
|
5th Week |
The Basic Financial Statements: Preparation, Content, and Analysis II |
|
6th Week |
The Other Financial Statements: Preparation, Content, and Analysis I |
|
7th Week |
The Other Financial Statements: Preparation, Content, and Analysis II |
|
8th Week |
MIDTERM |
|
9th Week |
THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Horizontal Analysis |
|
10th Week |
THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Vertical Analysis |
|
11th Week |
THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Ratio Analysis |
|
12th Week |
INFLATION ACCOUNTING : The Impact of Inflation over the Financial Statements I |
|
13th Week |
Examination of the financial statements of banks and methods of financial analysis. |
|
14th Week |
Examination of the financial statements of insurance companies and methods of financial analysis. |
|
15th Week |
General Review |
|
| Recommended or Required Reading | Revsine, L., Collins W., Johnson B. W., Financial Reporting and Analysis , Prentice Hall, Second Edition, 2002
Akdoğan N., Tenker N., Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, 11th edt., 2007
Sigorta Araştırma ve İnceleme Yayınları 6: Sigorta Şirketlerinin Mali Analizi, Erken Uyarı Sistemi ve Derecelendirme (Rating), TSRSB Yayın No: 15, Nisan 2006
|
|---|
| Planned Learning Activities and Teaching Methods |
- Case Study
- Problem Solving
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
2 |
2 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
6 |
84 |
| Preparation for Final exam |
1 |
60 |
60 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
50 |
50 |
| Laboratory (including preparation) |
1 |
50 |
50 |
| Final exam |
1 |
2 |
2 |
| Homework |
3 |
4 |
12 |
| Total Work Load | 302 |
| Total Work Load / 30 (h) | 10.06 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
