FINANCIAL STATEMENTS PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
BAY319	FINANCIAL STATEMENTS	5	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	Objective of the course of the course is to provide the students with the knowledge / skills related to the basic financial statements and other financial statements
Contents of the Course Unit:	Contents of the course include; balance sheet, income statement, cost of sales table, fund flow table, cash flow statement, profit distribution table, statement of changes in equity

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Interpret basic financial statements
Distinguish between the main financial statements and other financial statements
Analyze the financial statements by various methods
Interpret the results of the financial statements analyzed
Compare the methods of financial analysis

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Reading related subjects from the sources, application	Concept of financial statements	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
2	Reading related subjects from the sources, application	Basic financial statements	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
3	Reading related subjects from the sources, application	Income statement and balance sheet	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
4	Reading related subjects from the sources, application	Financial statements in uniform accounting system	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
5	Reading related subjects from the sources, application	Sales cost statement	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
6	Reading related subjects from the sources, application	Fund flow statement	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
7	Reading related subjects from the sources, application	Cash flow statement	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
8	-	MID-TERM EXAM	-
9	Reading related subjects from the sources, application	Profit distribution statement	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
10	Reading related subjects from the sources, application	Profit distribution statement	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
11	Reading related subjects from the sources, application	Shareholders' Equity Change Statement	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
12	Reading related subjects from the sources, application	Financial statement analysis in general	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
13	Reading related subjects from the sources, application	Techniques of financial statement analysis	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
14	Reading related subjects from the sources, application	Analysis with percentage and curve percentages method	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
15	Reading related subjects from the sources, application	Ratio analyzes	Narration Method, Discussion Method, Sample Case Method, Problem Solving Method, Interactive web tools
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Toroslu, M. V., Durmuş, C., N. (2015), Finansal Tablolar Analizi, İstanbul: Seçkin Kitabevi
Çabuk, A., Lazol, İ. (2008), Mali Tablolar Analizi, İstanbul: Ekin Kitabevi
Arat,M. Çetin, A.(2011), Finansal Durum Tabloları Analizi, İstanbul:Marmara Üniversitesi Nihad Sayar Eğitim Vakfı
Güvemli, O., Güvemli, B. (2016), Mali Tablolar Dinamik Tahlili, İstanbul: İsmmmo
Toroslu, M. V., Durmuş, C., N. (2015) Finansal Tablolar Analizi, İstanbul: Seçkin Kitabevi

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Learns the basic information about electronic commerce.
2	Gains awareness about project and risk management skills and the importance of entrepreneurship, innovation and sustainable development.

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Follows new generation marketing strategies by learning digital marketing.

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Correctly relates the relationship between electronic commerce and information and communication technologies.

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Applies the knowledge and skills related to the field, taking into account its social and ethical responsibilities.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Researches developments in science and technology and understands the importance of constantly renewing themselves adopting lifelong learning as a principle.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gains skills in web and graphic design.
2	Has the ability to produce innovative works by learning to use digital tools effectively.

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Evaluates the developments in the world from an intellectual perspective in the light of the joint faculty courses taken.

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Analyzes the current e-commerce environment.

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	2	28
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	5	3	15
Assignment (Homework)	2	2	4
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	10	2	20
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	3	4	12
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	3	2	6
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	53	0	129