Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| FINANCIAL STATEMENTS ANALYSIS | MLY2233290 | Spring Semester | 3+0 | 3 | 4 |
| Course Program | Perşembe 16:30-17:15 Perşembe 17:30-18:15 Perşembe 18:30-19:15 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Elective |
| Course Coordinator | Lect. Nuri GÜLTEKİN |
| Name of Lecturer(s) | Lect. Nuri GÜLTEKİN |
| 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. |
| Course Learning Outcomes | 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 | Has basic, current and practical knowledge about his/her profession. | ||||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | ||||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | ||||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | ||||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | ||||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | ||||||
| 8 | Has awareness of career management and lifelong learning. | ||||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | ||||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | 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 | MLY2233290 | Spring Semester | 3+0 | 3 | 4 |
| Course Program | Perşembe 16:30-17:15 Perşembe 17:30-18:15 Perşembe 18:30-19:15 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | Short Cycle (Associate's Degree) |
| Course Type | Elective |
| Course Coordinator | Lect. Nuri GÜLTEKİN |
| Name of Lecturer(s) | Lect. Nuri GÜLTEKİN |
| 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. |
| Course Learning Outcomes | 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 | Has basic, current and practical knowledge about his/her profession. | ||||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | ||||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | ||||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | ||||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | ||||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | ||||||
| 8 | Has awareness of career management and lifelong learning. | ||||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | ||||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |