| Course Type | Elective Course |
| Course Level | Bachelor's Degree |
| Year of Study | - |
| Semester | - |
| ECTS | 3 |
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Learn details with financial reporting,
- Learn basic financial statements and profits,
- Get familiar with forecasting financial statements.
|
| Mode of Delivery | Face to face |
| Prerequisites | No |
| Recommended Optional Programme Components | None |
| Course Description | This course handles issues on financial reporting, basic financial statements, profits and forecasting financial statements. |
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Financial Reporting |
|
2nd Week |
The Balance Sheet |
|
3rd Week |
The Income Statement |
|
4th Week |
The Statement of Cash Flows |
|
5th Week |
What is Profit? |
|
6th Week |
Revenue and Expense Recognition |
|
7th Week |
The Applications and Limitations of EBITDA |
|
8th Week |
Midterm |
|
9th Week |
The Reliability of Disclosure and Audits |
|
10th Week |
Mergers-and-Acquisitions Accounting |
|
11th Week |
Fraud |
|
12th Week |
Forecasting Financial Statements |
|
13th Week |
Forecasting Financial Statements |
|
14th Week |
Credit Analysis |
|
15th Week |
Equity Analysis |
|
| Recommended or Required Reading | Fridson, M. S., Alvarez, F., "Financial Statement Analysis: A Practitioner's Guide", Wiley, 2011. |
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
35 |
| Assignment |
2 |
20 |
| Total(%) |
|
55 |
| Contribution of In-term Studies to Overall Grade(%) |
|
55 |
| Contribution of Final Examination to Overall Grade(%) |
|
45 |
| 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 |
20 |
20 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
14 |
14 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
2 |
5 |
10 |
| Total Work Load | 90 |
| Total Work Load / 30 (h) | 3 |
| ECTS Credit of the Course | 3 |
|
| Language of Instruction | English |
| Work Placement(s) | No |