Code |
Name of the Course Unit |
Semester |
In-Class Hours (T+P) |
Credit |
ECTS Credit |
ISY509 |
AUDITING AND FINANCIAL ANALYSIS |
1 |
3 |
3 |
6 |
GENERAL INFORMATION |
Language of Instruction : |
Turkish |
Level of the Course Unit : |
MASTER'S DEGREE, TYY: + 7.Level, EQF-LLL: 7.Level, QF-EHEA: Second Cycle |
Type of the Course : |
Elective |
Mode of Delivery of the Course Unit |
- |
Coordinator of the Course Unit |
Assoc.Prof. ÇAĞLA TUĞBERK ARIKER |
Instructor(s) of the Course Unit |
Assist.Prof. ALİ KORHAN ÖZEN-Assist.Prof. MEHMET ŞİRİN YAKUT |
Course Prerequisite |
No |
OBJECTIVES AND CONTENTS |
Objectives of the Course Unit: |
In particular, the auditability and transparency of companies listed on the stock exchange is very important for investors to have full knowledge. The aim of the course is to enable students to comprehend accounting audit standards and financial analysis. |
Contents of the Course Unit: |
Auditability and transparency of companies, international accounting standards, accounting audit standards, financial analysis of companies. |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
To be able to do financial analysis |
To do accounting audit |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
Week |
Preparatory |
Topics(Subjects) |
Method |
1 |
- |
Financial balances |
- |
2 |
- |
Profit-loss table |
- |
3 |
- |
Profit-loss table |
- |
4 |
- |
Financial analysis |
- |
5 |
- |
Financial analysis |
- |
6 |
- |
Financial analysis |
- |
7 |
- |
International accounting standards |
- |
8 |
- |
MID-TERM EXAM |
- |
9 |
- |
International accounting standards |
- |
10 |
- |
Transparency of listed companies |
- |
11 |
- |
Transparency of listed companies |
- |
12 |
- |
Supervision of listed companies |
- |
13 |
- |
Supervision of listed companies |
- |
14 |
- |
Supervision of international companies |
- |
15 |
- |
Supervision of international companies |
- |
16 |
- |
FINAL EXAM |
- |
17 |
- |
FINAL EXAM |
- |
SOURCE MATERIALS & RECOMMENDED READING |
ASSESSMENT |
Assessment & Grading of In-Term Activities |
Number of Activities |
Degree of Contribution (%) |
Description |
Examination Method |
Mid-Term Exam |
1 |
50 |
|
|
Final Exam |
1 |
50 |
|
|
TOTAL |
2 |
100 |
|
|
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES
KNOWLEDGE |
Theoretical |
|
Programme Learning Outcomes |
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
To explain the basic concepts and theories associated with the field of business administration
|
|
|
|
|
|
|
KNOWLEDGE |
Factual |
|
Programme Learning Outcomes |
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
To relate concepts and cases in the field of business administration
|
|
|
|
|
|
|
2 |
To make scientific and interdisciplinary research about the cases in the field
|
|
|
|
|
|
|
SKILLS |
Cognitive |
|
Programme Learning Outcomes |
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
To draw conceptual and theoretical connections between past and present business cases and to make forecasts for the future
|
|
|
|
|
|
|
SKILLS |
Practical |
|
Programme Learning Outcomes |
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
To make literature review for analyzing cases in the field of Business Administration and to use this information for personal studies.
|
|
|
|
|
|
|
2 |
To use the latest technology for making descriptive and exploratory research and to use this information for personal studies.
|
|
|
|
|
|
|
OCCUPATIONAL |
Autonomy & Responsibility |
|
Programme Learning Outcomes |
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
To conduct a field-specific study individually and to complete it with discipline and responsibility.
|
|
|
|
|
|
|
2 |
To assume duties and responsibilities in a team work as leader or team member and to fulfil them flawlessly.
|
|
|
|
|
|
|
OCCUPATIONAL |
Learning to Learn |
|
Programme Learning Outcomes |
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
To analyze data and findings in the field of Business Administration with respect to cause-effect relations and critical perspective.
|
|
|
|
|
|
|
2 |
To identify gaps in the theory and practice of Business Administration and to offer solutions for each.
|
|
|
|
|
|
|
3 |
To develop ideas as to how to use the information related to the field of Business Administration in professional life.
|
|
|
|
|
|
|
OCCUPATIONAL |
Communication & Social |
|
Programme Learning Outcomes |
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
To convey information related with the field of Business Administration by using effective presentation and communication techniques
|
|
|
|
|
|
|
2 |
To use field-specific information for creation of various projects, activities and social responsibility programmes.
|
|
|
|
|
|
|
3 |
To conduct literature review, follow the recent developments and produce written and oral works in a foreign language
|
|
|
|
|
|
|
OCCUPATIONAL |
Occupational and/or Vocational |
|
Programme Learning Outcomes |
Level of Contribution |
0 |
1 |
2 |
3 |
4 |
5 |
1 |
To respect social, cultural, scientific and ethical norms and values in the processing and dissemination of data.
|
|
|
|
|
|
|
2 |
To follow latest developments in the field and direct personal studies accordingly within the framework of the lifelong learning principle.
|
|
|
|
|
|
|
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
Workload for Learning & Teaching Activities |
Type of the Learning Activites |
Learning Activities (# of week) |
Duration (hours, h) |
Workload (h) |
Lecture & In-Class Activities |
14 |
3 |
42 |
Preliminary & Further Study |
14 |
3 |
42 |
Land Surveying |
0 |
0 |
0 |
Group Work |
3 |
10 |
30 |
Laboratory |
0 |
0 |
0 |
Reading |
7 |
2 |
14 |
Assignment (Homework) |
0 |
0 |
0 |
Project Work |
1 |
15 |
15 |
Seminar |
0 |
0 |
0 |
Internship |
0 |
0 |
0 |
Technical Visit |
0 |
0 |
0 |
Web Based Learning |
0 |
0 |
0 |
Implementation/Application/Practice |
0 |
0 |
0 |
Practice at a workplace |
0 |
0 |
0 |
Occupational Activity |
0 |
0 |
0 |
Social Activity |
0 |
0 |
0 |
Thesis Work |
0 |
0 |
0 |
Field Study |
0 |
0 |
0 |
Report Writing |
0 |
0 |
0 |
Final Exam |
1 |
1 |
1 |
Preparation for the Final Exam |
2 |
7 |
14 |
Mid-Term Exam |
1 |
1 |
1 |
Preparation for the Mid-Term Exam |
2 |
7 |
14 |
Short Exam |
0 |
0 |
0 |
Preparation for the Short Exam |
0 |
0 |
0 |
TOTAL |
45 |
0 |
173 |
|
Total Workload of the Course Unit |
173 |
|
|
Workload (h) / 25.5 |
6,8 |
|
|
ECTS Credits allocated for the Course Unit |
7,0 |
|