Information Package
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Program of Accounting and Financial Management

TBF332

FINANCIAL STATEMENTS ANALYSIS

Course Code
TBF332
Semester
Sixth Term (Spring)
Theory+Practice
3 + 0
ECTS
5
Course TypeCompulsory Course
Course LevelBachelor's Degree
Year of Study3
SemesterSixth Term (Spring)
ECTS5
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. Gain proficiency in financial statements and their purposes of use.
  2. Learn the preparation processes and content of basic and supplementary financial statements.
  3. Analyze the financial statements of businesses using financial analysis techniques.
  4. Prepare financial statements in an appropriate format for information users.
  5. Learn preparation processes of consolidated financial statements and interpret them.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThis 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 ReadingMeigs, 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
  • Discussion
  • Project
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 30
Assignment 1 10
Quiz 2 10
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 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 Load143
Total Work Load / 30 (h)4.76
ECTS Credit of the Course5
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5
K1
K2
K3
K4
K5 X X X X X
K6 X X X X X
K7 X X X X X