Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|
| FINANCIAL STATEMENTS ANALYSIS | ECO4115386 | Fall Semester | 3+0 | 3 | 5 |
| Course Program | Cumartesi 11:00-11:45 Cumartesi 12:00-12:45 Cumartesi 12:45-13:30 |
| Prerequisites Courses | |
| Recommended Elective Courses | |
| Language of Course | English |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Assoc.Prof. Feyza DEREKÖY |
| Name of Lecturer(s) | Assoc.Prof. Feyza DEREKÖY |
| Assistant(s) | |
| Aim | This course aims to provide information on reading Financial Statements used to analyze the budgets, financial structures and performances of other finance-related institutions of businesses and companies, and to teach the evaluation processes to determine the suitability of their financial situations for investment. |
| Course Content | This course contains; Basic Financial Statements,Purpose, Concept and Types of Financial Analysis,Explanation of Financial Statements and Principles Used in Businesses,Preparation of Financial Statements According to Specified Standards,Financial Analysis Techniques,Comparative Analysis Technique,Vertical Analysis,Horizontal (Trend) Analysis,Ratio Analysis,Fund Flow Table,Cash Flow Statement,Statement of Changes in Equity,The Statement of Working Capital Change,Consodilation. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Prepare the main financial statements used in business organizations | 10, 12, 13, 9 | A |
| 1.1.Define main financial statements | 13, 9 | A |
| 1.2.Prepare main financial statements according to Accounting Standards | 10, 12, 13, 9 | A |
| 2.Apply the techniques used in financial analysis | 10, 12, 13, 9 | A |
| 2.1.Apply comparative analysis | 10, 12, 13, 9 | A |
| 2.2.Apply vertical analysis | 10, 12, 13, 9 | A |
| 3.Apply other techniques used in financial analysis | 10, 12, 13, 9 | A |
| 3.1.Apply horizontal analysis | 10, 12, 13, 9 | A |
| 3.2.Apply ratio analysis | 10, 12, 13, 9 | A |
| 4.Interpret the current situation of the business according to the financial analysis | 10, 12, 13, 9 | A |
| 4.1.Compare different analysis | 10, 12, 13, 9 | A |
| 4.2.Interpret the results of analysis | 10, 12, 13, 9 | A |
| 5.Prepare supplementary financial statements | 10, 12, 13, 9 | A |
| 5.1.Define supplementary financial statements | 10, 12, 13, 9 | A |
| 5.2.Construct supplementary financial statements | 10, 12, 13, 9 | A |
| Teaching Methods: | 10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|
| 1 | Basic Financial Statements | |
| 2 | Purpose, Concept and Types of Financial Analysis | |
| 3 | Explanation of Financial Statements and Principles Used in Businesses | |
| 4 | Preparation of Financial Statements According to Specified Standards | |
| 5 | Financial Analysis Techniques | |
| 6 | Comparative Analysis Technique | |
| 7 | Vertical Analysis | |
| 8 | Horizontal (Trend) Analysis | |
| 9 | Ratio Analysis | |
| 10 | Fund Flow Table | |
| 11 | Cash Flow Statement | |
| 12 | Statement of Changes in Equity | |
| 13 | The Statement of Working Capital Change | |
| 14 | Consodilation | |
| Resources |
| L.Revsine, D. Collins, B. Johnson, F. Mittelstaedt and L.Soffer, Financial Reporting &Analysis McGrawHill, 8th Edition, 2020 |
| L.M. Fraser & A. Ormistan, Understanding Financial Statements, Pearson, 11th Edition, 2021
K.P. Schoenebeck & M.P. Holtzman, Interpreting and Analyzing Financial Statements- A Project Based Approach, Pearson, 6th Edition, 2013
K.R. Subramanyam, Financial Statements Analysis, McGrawHill, 11th Edition, 2014 |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications |
| No | Program Qualification | Contribution Level |
| 1 | 2 | 3 | 4 | 5 |
| 1 | (S)he describes theoretical knowledge in economics and finance. | | | | X | |
| 2 | (S)he explains mathematical and statistical methods needed for economics and finance. | | | X | | |
| 3 | (S)he uses at least one computer program utilized for economic and financial analyses (SPSS, Eviews, STATA, R ve MATLAB). | | | | | |
| 4 | (S)he has the foreign language proficiency necessary for economics and finance. | | | | | |
| 5 | (S)he develops projects in the field and handles team work. | | | X | | |
| 6 | (S)he develops (her) his awareness of lifetime learning, follows the developments in (her) his field and adopts a critical approach. | | | | | |
| 7 | (S)he uses theoretical and practical knowledge on economics and finance. | | | | X | |
| 8 | (S)he delivers (her) his opinions by making effective use of modern technologies and of at least one foreign language at a minimum level of level C1. | | | | | |
| 9 | (S)he adopts and uses organizational, corporate and social ethical values. | | | | | |
| 10 | (S)he adopts principles of social responsibility and acts whenever needed in light of social service sensitivity. | | | | | |
| 11 | (S)he analyzes and uses basic knowledge and data regarding different disciplines to conduct inter-disciplinary studies. | | | X | | |
| 12 | (S)he benefits from (her) his proficiency in economics and finance to make policy suggestions and contribute to the field. | | | X | | |
Assessment Methods
| Contribution Level | Absolute Evaluation |
| Rate of Midterm Exam to Success | | 40 |
| Rate of Final Exam to Success | | 60 |
| Total | | 100 |
| ECTS / Workload Table |
| Activities | Number of | Duration(Hour) | Total Workload(Hour) |
| Course Hours | 14 | 3 | 42 |
| Guided Problem Solving | 2 | 3 | 6 |
| Resolution of Homework Problems and Submission as a Report | 14 | 1 | 14 |
| Term Project | 14 | 3 | 42 |
| Presentation of Project / Seminar | 0 | 0 | 0 |
| Quiz | 0 | 0 | 0 |
| Midterm Exam | 1 | 23 | 23 |
| General Exam | 1 | 23 | 23 |
| Performance Task, Maintenance Plan | 0 | 0 | 0 |
| Total Workload(Hour) | 150 |
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(150/30) | 5 |
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. |
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|
| FINANCIAL STATEMENTS ANALYSIS | ECO4115386 | Fall Semester | 3+0 | 3 | 5 |
| Course Program | Cumartesi 11:00-11:45 Cumartesi 12:00-12:45 Cumartesi 12:45-13:30 |
| Prerequisites Courses | |
| Recommended Elective Courses | |
| Language of Course | English |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Assoc.Prof. Feyza DEREKÖY |
| Name of Lecturer(s) | Assoc.Prof. Feyza DEREKÖY |
| Assistant(s) | |
| Aim | This course aims to provide information on reading Financial Statements used to analyze the budgets, financial structures and performances of other finance-related institutions of businesses and companies, and to teach the evaluation processes to determine the suitability of their financial situations for investment. |
| Course Content | This course contains; Basic Financial Statements,Purpose, Concept and Types of Financial Analysis,Explanation of Financial Statements and Principles Used in Businesses,Preparation of Financial Statements According to Specified Standards,Financial Analysis Techniques,Comparative Analysis Technique,Vertical Analysis,Horizontal (Trend) Analysis,Ratio Analysis,Fund Flow Table,Cash Flow Statement,Statement of Changes in Equity,The Statement of Working Capital Change,Consodilation. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| 1.Prepare the main financial statements used in business organizations | 10, 12, 13, 9 | A |
| 1.1.Define main financial statements | 13, 9 | A |
| 1.2.Prepare main financial statements according to Accounting Standards | 10, 12, 13, 9 | A |
| 2.Apply the techniques used in financial analysis | 10, 12, 13, 9 | A |
| 2.1.Apply comparative analysis | 10, 12, 13, 9 | A |
| 2.2.Apply vertical analysis | 10, 12, 13, 9 | A |
| 3.Apply other techniques used in financial analysis | 10, 12, 13, 9 | A |
| 3.1.Apply horizontal analysis | 10, 12, 13, 9 | A |
| 3.2.Apply ratio analysis | 10, 12, 13, 9 | A |
| 4.Interpret the current situation of the business according to the financial analysis | 10, 12, 13, 9 | A |
| 4.1.Compare different analysis | 10, 12, 13, 9 | A |
| 4.2.Interpret the results of analysis | 10, 12, 13, 9 | A |
| 5.Prepare supplementary financial statements | 10, 12, 13, 9 | A |
| 5.1.Define supplementary financial statements | 10, 12, 13, 9 | A |
| 5.2.Construct supplementary financial statements | 10, 12, 13, 9 | A |
| Teaching Methods: | 10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|
| 1 | Basic Financial Statements | |
| 2 | Purpose, Concept and Types of Financial Analysis | |
| 3 | Explanation of Financial Statements and Principles Used in Businesses | |
| 4 | Preparation of Financial Statements According to Specified Standards | |
| 5 | Financial Analysis Techniques | |
| 6 | Comparative Analysis Technique | |
| 7 | Vertical Analysis | |
| 8 | Horizontal (Trend) Analysis | |
| 9 | Ratio Analysis | |
| 10 | Fund Flow Table | |
| 11 | Cash Flow Statement | |
| 12 | Statement of Changes in Equity | |
| 13 | The Statement of Working Capital Change | |
| 14 | Consodilation | |
| Resources |
| L.Revsine, D. Collins, B. Johnson, F. Mittelstaedt and L.Soffer, Financial Reporting &Analysis McGrawHill, 8th Edition, 2020 |
| L.M. Fraser & A. Ormistan, Understanding Financial Statements, Pearson, 11th Edition, 2021
K.P. Schoenebeck & M.P. Holtzman, Interpreting and Analyzing Financial Statements- A Project Based Approach, Pearson, 6th Edition, 2013
K.R. Subramanyam, Financial Statements Analysis, McGrawHill, 11th Edition, 2014 |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications |
| No | Program Qualification | Contribution Level |
| 1 | 2 | 3 | 4 | 5 |
| 1 | (S)he describes theoretical knowledge in economics and finance. | | | | X | |
| 2 | (S)he explains mathematical and statistical methods needed for economics and finance. | | | X | | |
| 3 | (S)he uses at least one computer program utilized for economic and financial analyses (SPSS, Eviews, STATA, R ve MATLAB). | | | | | |
| 4 | (S)he has the foreign language proficiency necessary for economics and finance. | | | | | |
| 5 | (S)he develops projects in the field and handles team work. | | | X | | |
| 6 | (S)he develops (her) his awareness of lifetime learning, follows the developments in (her) his field and adopts a critical approach. | | | | | |
| 7 | (S)he uses theoretical and practical knowledge on economics and finance. | | | | X | |
| 8 | (S)he delivers (her) his opinions by making effective use of modern technologies and of at least one foreign language at a minimum level of level C1. | | | | | |
| 9 | (S)he adopts and uses organizational, corporate and social ethical values. | | | | | |
| 10 | (S)he adopts principles of social responsibility and acts whenever needed in light of social service sensitivity. | | | | | |
| 11 | (S)he analyzes and uses basic knowledge and data regarding different disciplines to conduct inter-disciplinary studies. | | | X | | |
| 12 | (S)he benefits from (her) his proficiency in economics and finance to make policy suggestions and contribute to the field. | | | X | | |
Assessment Methods
| Contribution Level | Absolute Evaluation |
| Rate of Midterm Exam to Success | | 40 |
| Rate of Final Exam to Success | | 60 |
| Total | | 100 |
Numerical Data
Ekleme Tarihi: 09/10/2023 - 08:45Son Güncelleme Tarihi: 09/10/2023 - 08:48
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