FINANCIAL STATEMENT ANALYSIS

MAN410

Course Code: MAN410
Semester: Seventh Term (Fall)
Theory+Practice: 3 + 0
ECTS: 5

Course Type

Elective Course

Course Level

Bachelor's Degree

Year of Study

Semester

Seventh Term (Fall)

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Prepare the basic financial statements as well as the other financial statements.
Gain the required competencies to analyze these financial statements with the use of various techniques and evaluate a range of financial statement data concerning the operational success, financial structure, liquidity and profitability.
Understand and be appreciative of the use of the horizontal and vertical analysis technique while analyzing the financial statements information, its application and interpretation.
Assemble balance sheet information and income statements and describe the operating performance of the firm.
Provide earnings forecasts, and compare forecasts with published analysts' forecasts for the firm.
Identify the strengths and weaknesses of a company by conducting a ratio analysis of the firm.
Calculate a break-down of ROE into four parts using the DuPont method of analysis, as presented in the textbook and lectures.

Mode of Delivery

Face to face

Prerequisites

Yes(MAN222)

Recommended Optional Programme Components

MAN314, MAN414

Course Description

The course is designed to provide the ability to analyze financial statements and make decisions about the financial position of companies. Students who miss more than 30% of total class hours receive an F2 grade.

Course Contents

WEEK	TOPICS
1^st Week	The Financial Statements Concept
2^nd Week	The General Characteristics of Financial Statements
3^rd Week	The Limits of the Use of Financial Statements
4^th Week	The Basic Financial Statements: Preparation, Content, and Analysis
5^th Week	The Basic Financial Statements: Preparation, Content, and Analysis (continued)
6^th Week	The Other Financial Statements: Preparation, Content, and Analysis (continued)
7^th Week	Midterm
8^th Week	The Other Financial Statements: Preparation, Content, and Analysis (continued)
9^th Week	Horizontal Analysis
10^th Week	Vertical Analysis
11^th Week	Ratio Analysis
12^th Week	Ratio Analysis (continued)
13^th Week	The Impact of Inflation over the Financial Statements
14^th Week	Inflation Accounting

Recommended or Required Reading

Fridson, Alvarez, Financial Statement Analysis, John Wiley & Sons, 2011.

Planned Learning Activities and Teaching Methods

Lecture
Discussion
Questions/Answers

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	50
Total(%)		50
Contribution of In-term Studies to Overall Grade(%)		50
Contribution of Final Examination to Overall Grade(%)		50
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	3	42
Preparation for Final exam	1	40	40
Course hours	14	3	42
Preparation for Midterm exam	1	30	30
Laboratory (including preparation)
Final exam	1	2	2
Homework
Total Work Load			158
Total Work Load / 30 (h)			5.26
ECTS Credit of the Course			5

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5	LO6	LO7
K1	X
K2			X
K3		X
K4					X
K5						X	X
K6				X
K7
K8
K9
K10
K11
K12
K13