It is aimed that the students will be able to organize the financial statements used in the enterprises according to the specified standards, apply the techniques used in the financial analysis of the enterprises, interpret the current status and development trend of the enterprise according to the results of the financial analysis.
Course Content
This course contains; General Financial Tables,Purpose, Concept and Varieties of Financial Analysis.,Explanation of Financial Tables and Principles Used in Enterprises.,Arrangement of financial tables according to specified standards.,Financial Analysis Techniques.,Comparative Tables Analysis Technique,Vertical Analysis,Trend Percentage Method.,Ratio Analysis,Fund Flow Chart, Cash Flow Chart,Statement of Changes in Equity,Consolidation,Example Application.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Create and edit financial tables used in the enterprises according to the determined standards.
6, 9
A
2. Apply the techniques used in financial analysis.
6, 9
A
3. Interpret the current situation and trend of development according to financial analysis results.
6, 9
A
4. Identify problems and developing solution suggestions via discussing case studies.
6, 9
A
5. Execute financial analysis of current events by developing a multidisciplinary perspective.
6, 9
A
Teaching Methods:
6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
General Financial Tables
2
Purpose, Concept and Varieties of Financial Analysis.
3
Explanation of Financial Tables and Principles Used in Enterprises.
4
Arrangement of financial tables according to specified standards.
5
Financial Analysis Techniques.
6
Comparative Tables Analysis Technique
7
Vertical Analysis
8
Trend Percentage Method.
9
Ratio Analysis
10
Fund Flow Chart
11
Cash Flow Chart
12
Statement of Changes in Equity
13
Consolidation
14
Example Application
Resources
Adem ÇABUK- İbrahim LAZOL. Financial Statement Analysis, Nobel Publications.
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
X
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
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
10
2
20
Resolution of Homework Problems and Submission as a Report
10
1
10
Term Project
0
0
0
Presentation of Project / Seminar
0
0
0
Quiz
2
5
10
Midterm Exam
1
20
20
General Exam
1
25
25
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
127
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(127/30)
4
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
-
Spring Semester
3+0
3
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Required
Course Coordinator
Lect. Nuri GÜLTEKİN
Name of Lecturer(s)
Assoc.Prof. Feyza DEREKÖY
Assistant(s)
Aim
It is aimed that the students will be able to organize the financial statements used in the enterprises according to the specified standards, apply the techniques used in the financial analysis of the enterprises, interpret the current status and development trend of the enterprise according to the results of the financial analysis.
Course Content
This course contains; General Financial Tables,Purpose, Concept and Varieties of Financial Analysis.,Explanation of Financial Tables and Principles Used in Enterprises.,Arrangement of financial tables according to specified standards.,Financial Analysis Techniques.,Comparative Tables Analysis Technique,Vertical Analysis,Trend Percentage Method.,Ratio Analysis,Fund Flow Chart, Cash Flow Chart,Statement of Changes in Equity,Consolidation,Example Application.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Create and edit financial tables used in the enterprises according to the determined standards.
6, 9
A
2. Apply the techniques used in financial analysis.
6, 9
A
3. Interpret the current situation and trend of development according to financial analysis results.
6, 9
A
4. Identify problems and developing solution suggestions via discussing case studies.
6, 9
A
5. Execute financial analysis of current events by developing a multidisciplinary perspective.
6, 9
A
Teaching Methods:
6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
General Financial Tables
2
Purpose, Concept and Varieties of Financial Analysis.
3
Explanation of Financial Tables and Principles Used in Enterprises.
4
Arrangement of financial tables according to specified standards.
5
Financial Analysis Techniques.
6
Comparative Tables Analysis Technique
7
Vertical Analysis
8
Trend Percentage Method.
9
Ratio Analysis
10
Fund Flow Chart
11
Cash Flow Chart
12
Statement of Changes in Equity
13
Consolidation
14
Example Application
Resources
Adem ÇABUK- İbrahim LAZOL. Financial Statement Analysis, Nobel Publications.
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas.
X
2
To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions.
X
3
To be able to design, plan and carry out projects using professional environments and tools related to the field.
X
4
To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications.
X
5
To gain the application skills by examining the processes related to the field of public and private sector organizations on site.
X
6
Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously.
X
7
To acquire the ability to use computer software and hardware at the basic level required by the field.
X
8
Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques.
9
To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field.
10
To have a conscious of historical values, social responsibility, universal, social and professional ethics.
X
11
Business law and business security, environmental knowledge, tax law, professional legislation, other related laws and regulations, principles and concepts of accounting, international standards and quality conscious.
