| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Understand how financial statements can be used by investors, creditors, security analysts and auditors,
- Understand the basic procedures for preparing financial statements and how to conduct T-account analysis
- Understand how to use the balance sheet and the income statement information to understand key differences in the nature of firms' operations and how those operations are financed,
- Undertand how to interpret the results of an analysis of profitability and risk,
- Understand the major sources ondu ses of cash reported in the operating, investing and financing sectinos of the statement of cash flows,
- Understand the two major approaches for adjusting financial reports for rapidly changing prices - current cost accounting and general price-level accounting.
|
| Mode of Delivery | Face to face |
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| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | The student is expected to learn not only how to record financial transactions but also why they are recorded and how financial reports can be used in decision-making with respect to creditors and investors. The course content will focus on the characteristics of the techniques such as comparative financial analysis and ratio analysis with respect to the theoretical and practical concerns. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The Financial Statement Concept |
|
2nd Week |
The General Characteristics of Financial Statements |
|
3rd Week |
The Limits of the Use of Financial Statements |
|
4th Week |
The Basic Financial Statements: Preparation, Content, and Analysis II |
|
5th Week |
The Basic Financial Statements: Preparation, Content, and Analysis II |
|
6th Week |
The Other Financial Statements: Preparation, Content, and Analysis I |
|
7th Week |
The Other Financial Statements: Preparation, Content, and Analysis II |
|
8th Week |
MIDTERM |
|
9th Week |
THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Horizontal Analysis |
|
10th Week |
THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Vertical Analysis |
|
11th Week |
THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Ratio Analysis |
|
12th Week |
INFLATION ACCOUNTING : The Impact of Inflation over the Financial Statements I |
|
13th Week |
INFLATION ACCOUNTING : The Impact of Inflation over the Financial Statements II |
|
14th Week |
Discussion |
|
15th Week |
General Review |
|
| Recommended or Required Reading | - Revsine, L., Collins W., Johnson B. W., Financial Reporting and Analysis , Prentice Hall, Second Edition, 2002
- Akdoğan N., Tenker N., Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, 11. Baskı, 2007
|
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
3 |
3 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
120 |
120 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
100 |
100 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
3 |
3 |
| Homework |
|
|
|
| Total Work Load | 310 |
| Total Work Load / 30 (h) | 10.33 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
