| Course Type | Elective Course |
|---|
| Course Level | Doctorate Of Science |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 15 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Understand how financial statements can be used by investors, creditors, security analysts and auditors,
- Understand the basic procedures for preparing financial statements and how to conduct T-account analysis
- Understand how to use the balance sheet and the income statement information to understand key differences in the nature of firms' operations and how those operations are financed,
- Undertand how to interpret the results of an analysis of profitability and risk,
- Understand the major sources ondu ses of cash reported in the operating, investing and financing sectinos of the statement of cash flows,
- Understand the two major approaches for adjusting financial reports for rapidly changing prices - current cost accounting and general price-level accounting.
- 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 |
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| Prerequisites | No |
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| Recommended Optional Programme Components | MAND647 FINANCIAL ACCOUNTING |
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| Course Description | The course covers vertical, horizontal, trend and ratio analysis of financial statements, capital budgeting decisions and fundamental technical analysis and methods of company valuation. |
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| 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, 11. Baskı, 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 |
|
|---|
| 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 |
|
|
|
| Preparation for Final exam |
1 |
250 |
250 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
160 |
160 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Total Work Load | 456 |
| Total Work Load / 30 (h) | 15.2 |
| ECTS Credit of the Course | 15 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
