FINANCIAL STATEMENT ANALYSIS

İŞL207

Course Code: İŞL207
Semester: Third Term (Fall)
Theory+Practice: 3 + 0
ECTS: 3

Course Type

Compulsory Course

Course Level

Associate Degree

Year of Study

Semester

Third Term (Fall)

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Comprehend basic financial statements and analyze them according to the relevant rules.
Comprehend supplementary financial statements and analyze them according to the relevant rules.
Make comperative financial statement analysis.
Make trend and ratio analysis.
Evaluate organizations' financial statements and positions.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

İŞL103 General Accounting

Course Description

The purpose of this course is furnishing the students with the ability of organizing financial statements and analyzing companies' financial position by using financial reports effectively.

Course Contents

WEEK	TOPICS
1^st Week	Framework for Financial Statements
2^nd Week	Basic Financial Statements -The Balance Sheet
3^rd Week	Basic Financial Statements - The Income Statement
4^th Week	Additional Financial Statements - The Cost of Sales Statement, Funds Flow Statement
5^th Week	Additional Financial Statements - Cash Flow Statement , Profit Distribution Statement
6^th Week	Additional Financial Statements - Statement of Changes in Net Working Capital, Statement of Changes in Shareholders' Equity
7^th Week	Problem session
8^th Week	Midterm exam
9^th Week	Financial Analysis Techniques - Comparative Statement Analysis
10^th Week	Financial Analysis Techniques - Trends Percentages Analysis
11^th Week	Financial Analysis Techniques - Vertical Analysis
12^th Week	Financial Analysis Techniques - Ratio Analysis
13^th Week	Financial Analysis Techniques - Ratio Analysis
14^th Week	Problem session-Conclusion

Recommended or Required Reading

- Mali Tablolar Analizi (Çabuk, A.; Lazol, İ.)
- Finansal Tablolar ve Mali Analiz Teknikleri (Akdoğan, N.; Tenker, N.)
- Financial Reporting, Financial Statement Analysis and Valuation (Stickney, P.C.; Brown, P.; Wahlen, J.M.)

Planned Learning Activities and Teaching Methods

Lecture
Practice

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	30
Assignment	6	30
Total(%)		60
Contribution of In-term Studies to Overall Grade(%)		60
Contribution of Final Examination to Overall Grade(%)		40
Total(%)		100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam	1	1	1
Preparation for Quiz
Individual or group work	14	1	14
Preparation for Final exam	1	20	20
Course hours	14	3	42
Preparation for Midterm exam	1	10	10
Laboratory (including preparation)
Final exam	1	1	1
Homework	6	2	12
Total Work Load			100
Total Work Load / 30 (h)			3.33
ECTS Credit of the Course			3

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5
K1	X	X	X	X	X
K2
K3
K4
K5
K6
K7
K8
K9
K10
K11
K12	X	X	X	X	X
K13