FINANCIAL STATEMENT ANALYSIS

BFU556

Course Type

Elective Course

Course Level

Master's Degree Without Thesis

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Have a thorough understanding of financial statements and their intended uses.
Learn about the processes and contents involved in preparing basic and supplementary financial statements.
Analyze companies' financial statements using financial analysis techniques.
Interpret and reports the results of financial analysis in a way that supports the decision-making processes of information users (investors, creditors, managers).
Learn the processes involved in preparing consolidated financial statements and interprets these statements.

Mode of Delivery

E-Learning

Prerequisites

Recommended Optional Programme Components

Course Description

Course Contents

WEEK	TOPICS
1^st Week	Introduction to Financial Reporting and Fundamental Analysis
2^nd Week	Balance Sheet Analysis
3^rd Week	Comprehensive Income Statement Analysis
4^th Week	Comparative (Horizontal) Analysis
5^th Week	Percentage (Vertical) Analysis
6^th Week	Trend Analysis
7^th Week	Ratio Analysis and the DuPont System
8^th Week	Midterm Exam
9^th Week	Cash Flow Statement Analysis
10^th Week	Statement of Changes in Equity and Dividend Distribution Statements
11^th Week	Introduction to Consolidated Financial Statements
12^th Week	Consolidation Principles and Eliminations
13^th Week	Analysis of Consolidated Financial Statements (Case Study)
14^th Week	General Review and End-of-Term Evaluation

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	20
Total(%)		20
Contribution of In-term Studies to Overall Grade(%)		20
Contribution of Final Examination to Overall Grade(%)		80
Total(%)		100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam	1	1	1
Preparation for Quiz	1	3	3
Individual or group work	14	13	182
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	3	3
Homework
Total Work Load			301
Total Work Load / 30 (h)			10.03
ECTS Credit of the Course			10

Language of Instruction

Turkish

Work Placement(s)