| Code |
Name of the Course Unit |
Semester |
In-Class Hours (T+P) |
Credit |
ECTS Credit |
| ISY553 |
ADVANCED FINANCIAL STATEMENTS 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 |
|
| Course Prerequisite |
No |
OBJECTIVES AND CONTENTS |
| Objectives of the Course Unit: |
Analyzing the business’ status and performance through financial statements |
| Contents of the Course Unit: |
Knowing the items that constitute the financial statements of the business and determining business’ status and performance through analyzing financial statements |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
| Knowing properties of the items that constitute the financial statements |
| Determining of the relationships between the items that constitute the financial statements |
| Making advanced analysis of business' performance by using financial statement analysis methods |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
| Week |
Preparatory |
Topics(Subjects) |
Method |
| 1 |
- |
Financial tables in general |
Face to face instruction |
| 1 |
- |
Financial tables in general |
Face to face instruction |
| 2 |
- |
Statement of Financial Condition |
Face to face instruction |
| 2 |
- |
Statement of Financial Condition |
Face to face instruction |
| 3 |
- |
Comprehensive Income Table |
Face to face instruction |
| 3 |
- |
Comprehensive Income Table |
Face to face instruction |
| 4 |
- |
Cash Flow Table |
Face to face instruction |
| 4 |
- |
Cash Flow Table |
Face to face instruction |
| 5 |
- |
Other Financial Tables |
Face to face instruction |
| 5 |
- |
Other Financial Tables |
Face to face instruction |
| 6 |
- |
Horizontal-Vertical and Tendency Analysis |
Face to face instruction |
| 6 |
- |
Horizontal-Vertical and Tendency Analysis |
Face to face instruction |
| 7 |
- |
Liquidity and Leverage Analysis |
Face to face instruction |
| 7 |
- |
Liquidity and Leverage Analysis |
Face to face instruction |
| 8 |
- |
MID-TERM EXAM |
- |
| 8 |
- |
MID-TERM EXAM |
- |
| 9 |
- |
Activity, Profitability and Growth Analysis |
Face to face instruction |
| 9 |
- |
Activity, Profitability and Growth Analysis |
Face to face instruction |
| 10 |
- |
Cash Flow Analysis |
Face to face instruction |
| 10 |
- |
Cash Flow Analysis |
Face to face instruction |
| 11 |
- |
Credit Analysis |
Face to face instruction |
| 11 |
- |
Credit Analysis |
Face to face instruction |
| 12 |
- |
Estimation of Financial Failure |
Face to face instruction |
| 12 |
- |
Estimation of Financial Failure |
Face to face instruction |
| 13 |
- |
Investment Analysis |
Face to face instruction |
| 13 |
- |
Investment Analysis |
Face to face instruction |
| 14 |
- |
Company Value Detection |
Face to face instruction |
| 14 |
- |
Company Value Detection |
Face to face instruction |
| 15 |
- |
Overview |
Face to face instruction |
| 15 |
- |
Overview |
Face to face instruction |
| 16 |
- |
FINAL EXAM |
- |
| 16 |
- |
FINAL EXAM |
- |
| 17 |
- |
FINAL EXAM |
- |
| 17 |
- |
FINAL EXAM |
- |
SOURCE MATERIALS & RECOMMENDED READING |
| Foulke, R. A. (n.d.). Practical financial statement analysis. McGraw-Hill. |
ASSESSMENT |
| Assessment & Grading of In-Term Activities |
Number of Activities |
Degree of Contribution (%) |
Description |
Examination Method |
| Mid-Term Exam |
1 |
50 |
|
Optical (Test) Exam |
| Final Exam |
1 |
50 |
|
Optical (Test) Exam |
| 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
|
|
|
|
|
|
5 |
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
|
|
|
|
|
4 |
|
| 2 |
To make scientific and interdisciplinary research about the cases in the field
|
|
|
|
3 |
|
|
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
|
|
|
|
|
4 |
|
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.
|
|
|
|
|
|
5 |
| 2 |
To use the latest technology for making descriptive and exploratory research and to use this information for personal studies.
|
|
|
|
|
|
5 |
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.
|
|
|
|
|
4 |
|
| 2 |
To assume duties and responsibilities in a team work as leader or team member and to fulfil them flawlessly.
|
|
|
|
|
|
5 |
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.
|
|
|
|
|
4 |
|
| 2 |
To identify gaps in the theory and practice of Business Administration and to offer solutions for each.
|
|
|
|
|
|
5 |
| 3 |
To develop ideas as to how to use the information related to the field of Business Administration in professional life.
|
|
|
|
|
|
5 |
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
|
|
|
|
3 |
|
|
| 2 |
To use field-specific information for creation of various projects, activities and social responsibility programmes.
|
|
|
|
3 |
|
|
| 3 |
To conduct literature review, follow the recent developments and produce written and oral works in a foreign language
|
|
|
2 |
|
|
|
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.
|
|
|
|
|
4 |
|
| 2 |
To follow latest developments in the field and direct personal studies accordingly within the framework of the lifelong learning principle.
|
|
|
|
|
|
5 |
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 |
1 |
14 |
| Land Surveying |
0 |
0 |
0 |
| Group Work |
0 |
0 |
0 |
| Laboratory |
0 |
0 |
0 |
| Reading |
14 |
2 |
28 |
| Assignment (Homework) |
6 |
2 |
12 |
| Project Work |
0 |
0 |
0 |
| 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 |
1 |
18 |
18 |
| Final Exam |
1 |
2 |
2 |
| Preparation for the Final Exam |
6 |
3 |
18 |
| Mid-Term Exam |
1 |
2 |
2 |
| Preparation for the Mid-Term Exam |
6 |
2 |
12 |
| Short Exam |
0 |
0 |
0 |
| Preparation for the Short Exam |
0 |
0 |
0 |
| TOTAL |
63 |
0 |
148 |
|
Total Workload of the Course Unit |
148 |
|
|
Workload (h) / 25.5 |
5,8 |
|
|
ECTS Credits allocated for the Course Unit |
6,0 |
|