FINANCIAL ANALYSIS TECHNIQUES IN AUDIT

MUD504

Course Type

Compulsory Course

Course Level

Master's Degree With Thesis

Year of Study

Semester

Second Term (Spring)

ECTS

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

Recommended Optional Programme Components

Course Description

Course Contents

WEEK	TOPICS
1^st Week	GENERAL INFORMATION ON FINANCIAL STATEMENTS
2^nd Week	FINANCIAL REPORTING FRAMEWORKS APPLIED IN TURKEY
3^rd Week	STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME STATEMENT
4^th Week	CASH FLOW STATEMENT
5^th Week	STATEMENT OF CHANGES IN EQUITY AND ANNUAL REPORTS
6^th Week	TECHNIQUES USED IN ANALYSIS OF FINANCIAL STATEMENTS
7^th Week	EXAMPLE APPLICATIONS ON RATIO ANALYSIS
8^th Week	MIDTERM
9^th Week	CONSOLIDATED FINANCIAL STATEMENTS
10^th Week	REPORTING NON-FINANCIAL INFORMATION
11^th Week	INTEGRATED REPORTING
12^th Week	HOMEWORK PRESENTATIONS
13^th Week	HOMEWORK PRESENTATIONS
14^th Week	GENERAL EVALUATION