| 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;
- Know about the concept and types of financial statement and how they are prepared.
- Learn related issues on how to prepare financial statements regarding Turkish Accounting Standards.
- Learn which methods can be used in financial statement analysis.
- 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.
- 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.
- Learn how to use the information gathered from financial statements in decision making.
- Learn how to analyze the financial statements of banks and insurance companies.
- Learn how to analyse the financial statements of companies from different countries.
|
| Mode of Delivery | Face to face |
|---|
| 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 |
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 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, 11th edt., 2007
Sigorta Araştırma ve İnceleme Yayınları 6: Sigorta Şirketlerinin Mali Analizi, Erken Uyarı Sistemi ve Derecelendirme (Rating), TSRSB Yayın No: 15, Nisan 2006
|
|---|
| Planned Learning Activities and Teaching Methods |
- Case Study
- Problem Solving
|
|---|
| 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 |
2 |
2 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
6 |
84 |
| Preparation for Final exam |
1 |
60 |
60 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
50 |
50 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
3 |
4 |
12 |
| Project |
1 |
50 |
50 |
| Total Work Load | 302 |
| Total Work Load / 30 (h) | 10.06 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
