Information Package
baskent.edu.tr

Ph.D. on Accounting and Finance

MAN620

FINANCIAL ANALYSIS

Course Code
MAN620
Semester
-
Theory+Practice
3 + 0
ECTS
15
Course TypeElective Course
Course LevelDoctorate Of Science
Year of Study-
Semester-
ECTS15
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Know about the concept and types of financial statement and how they are prepared.
  2. Learn related issues on how to prepare financial statements regarding Turkish Accounting Standards.
  3. Learn which methods can be used in financial statement analysis.
  4. Learn how to use the tools of financial statement analysis regarding the determination of the relationship between financial foundation and development of firms as well as financial items.
  5. Understand the major sources of cash reported in the statement of cash flows, development of equity, solvency of current and non-current liabilities, efficiency in firm activities and profitability.
  6. Learn how to use the information gathered from financial statements in decision making.
  7. Learn how to analyze the financial statements of banks and insurance companies.
  8. Learn how to analyse the financial statements of companies from different countries.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme Componentsnone
Course DescriptionIn order to be able to make rational decisions about the future operating periods of the companies and to be able to make plans, it is necessary to examine the current and past situations. Purpose of this course is to examine the relationships among the items in the financial statements and their trends over time in order to be able to evaluate the financial position of the enterprise, its operating results and developments in the financial direction, to determine its developmental direction and to make future estimates for that business.
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 Examination of the financial statements of banks and methods of financial analysis
14th Week Examination of the financial statements of insurance companies and methods of financial analysis
15th Week General Assessment
Recommended or Required Readingnone
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Questions/Answers
  • Case Study
  • Problem Solving
  • Project
  • Practice
  • Presentation
  • Report Preparation
Assessment Methods and Criteria
Quantity Percentage (%)
Project 1 30
Other 1 20
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 3 3
Preparation for Quiz
Individual or group work 2 20 40
Preparation for Final exam 1 50 50
Course hours 14 3 42
Preparation for Midterm exam 1 40 40
Laboratory (including preparation)
Final exam 1 10 10
Homework 8 30 240
Project 1 30 30
Total Work Load455
Total Work Load / 30 (h)15.16
ECTS Credit of the Course15
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6 LO7 LO8
K1 X X X X X
K2 X X
K3 X X
K4 X X
K5 X X
K6 X
K7 X
K8 X X X
K9 X X
K10 X
K11 X X X X