| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Gain proficiency in financial statements and their purposes of use.
- Learn the preparation processes and content of basic and supplementary financial statements.
- Analyze the financial statements of businesses using financial analysis techniques.
- Prepare financial statements in an appropriate format for information users.
- Learn preparation processes of consolidated financial statements and interpret them.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course covers the general characteristics and limitations of financial statements, the preparation and content of basic and supplementary financial statements, the use of financial analysis techniques, and adjusting financial statements for price changes. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
General information about financial statements |
|
2nd Week |
Examination of the balance sheet and income statement |
|
3rd Week |
Examination of the balance sheet and income statement |
|
4th Week |
Financial statement analysis |
|
5th Week |
Financial statement analysis |
|
6th Week |
Financial statement analysis |
|
7th Week |
Financial statement analysis |
|
8th Week |
Midterm exam |
|
9th Week |
Analysis of cash flow, equity change, and profit distribution statements |
|
10th Week |
Analysis of cash flow, equity change, and profit distribution statements |
|
11th Week |
Consolidated financial statements |
|
12th Week |
Consolidated financial statements |
|
13th Week |
Consolidated financial statements |
|
14th Week |
General review |
|
| Recommended or Required Reading | Meigs, R. F. (2003). Advanced financial accounting (9th ed.). McGraw Hill Publishing Company.
Akdoğan, N., & Tenker, N. (2001). Finansal tablolar ve mali analiz teknikleri (7th ed.). Gazi Kitabevi.
Akdoğan, N., & Sevilengül, O. (2003). Tekdüzen muhasebe sistemi (11th ed.). Gazi Kitabevi. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Project
- Discussion
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
25 |
| Assignment |
1 |
10 |
| Quiz |
2 |
10 |
| Total(%) |
|
45 |
| Contribution of In-term Studies to Overall Grade(%) |
|
45 |
| Contribution of Final Examination to Overall Grade(%) |
|
55 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
2 |
4 |
8 |
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
25 |
25 |
| Course hours |
13 |
3 |
39 |
| Preparation for Midterm exam |
1 |
15 |
15 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
1 |
12 |
12 |
| Total Work Load | 143 |
| Total Work Load / 30 (h) | 4.76 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
