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FINANCIAL STATEMENTS ANALYSIS PROGRAMME COURSE DESCRIPTION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
ISL215 FINANCIAL STATEMENTS ANALYSIS 3 3 3 6

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 : Compulsory
Mode of Delivery of the Course Unit -
Coordinator of the Course Unit Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit Assist.Prof. ALİ ÖZBEK
Course Prerequisite No

OBJECTIVES AND CONTENTS

Objectives of the Course Unit: This course aims to enable students to analyze and apply financial statements depending on financial data, in terms of loan, safety, borrowing and investment decisions at the end of the course.
Contents of the Course Unit: Contents of the course include analyses of fundamental financial statements such as balance sheet, income statement, cash flow statement and statement of changes in equity and profitability ratios, liquidity ratios, debt discharging ratios, vertical, horizontal and trend analyses.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

Regulates balance sheet, income statement, cash flow statement, funds flow statement and statement of changes in equity.
Compare financial statement analysis types
Apply financial statement analysis by using comparative techniques
Analyze financial statements of publicly-traded companies

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 The relevant chapter in the coursebook Introduction to financial statements and analysis Lecture
2 The relevant chapter in the coursebook Accounting process, accounting systems , realization and valuation Lecture
3 The relevant chapter in the coursebook Balance sheet Lecture & Practical Examples
4 The relevant chapter in the coursebook Income statement Lecture & Practical Examples & Exercises
5 The relevant chapter in the coursebook Financial analyses and decisions Lecture & Practical Examples & Exercises
6 The relevant chapter in the coursebook Financial Reporting Standards Lecture & Practical Examples & Exercises
7 The relevant chapter in the coursebook Ratio analyses Lecture & Practical Examples & Exercises
8 - MID-TERM EXAM -
9 The relevant chapter in the coursebook Ratio analyses Lecture & Practical Examples & Exercises
10 The relevant chapter in the coursebook Horizontal analyses Lecture & Practical Examples & Exercises
11 The relevant chapter in the coursebook and assignment preparation Trend analyses Lecture & Practical Examples & Exercises
12 The relevant chapter in the coursebook and assignment preparation Vertical analyses Lecture & Practical Examples & Exercises
13 The relevant chapter in the coursebook and assignment preparation Statement of changes in equity Lecture & Practical Examples & Exercises
14 The relevant chapter in the coursebook and assignment preparation Funds flow statement Lecture & Practical Examples & Exercises
15 The relevant chapter in the coursebook and assignment preparation Cash flow statement Lecture & Practical Examples & Exercises
16 - FINAL EXAM -
17 - FINAL EXAM -

SOURCE MATERIALS & RECOMMENDED READING

Elmas, Bekir (2017). Finansal Tablolar Analizi, Nobel Publications, Ankara.
Akguc, Oztin (2017). Mali Tablolar Analizi. Avcıol Publications.
Robinson, T.R., Henry, E., Pirie, W.L., Broihahn, M.A. & Cope, A.T.(2015). International Financial Statement Analysis. CFA Institute, John Willey & Sons, Hoboken.

ASSESSMENT

Assessment & Grading of In-Term Activities Number of Activities Degree of Contribution (%) Description
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
Define the theories, concepts and principles of the basic and sub-fields of business.
4
2
Explain business functions and processes based on current scientific sources.
4

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Relate internationally valid business cases with the theories and concepts of other social sciences.
3

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Explain the current events and facts in his / her field analytically and systematically based on advanced knowledge and skills he / she has.
4

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Use the theoretical and factual knowledge in business for occupational practices.
4
2
Solve individual and organizational problems in business life.
4
3
Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.
2

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Plan research and work using knowledge and skills gained in the field of business.
4
2
Organize the activities for organizational goals and purposes independently.
3

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Criticize advanced knowledge and skills in the field with a critical approach.
3
2
Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.
4

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.
4
2
Use the information and communication technology software and equipment required for business.
4

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Apply the social, scientific, cultural and ethical values at the stages of the collection of data, their implementation, interpretation and announcement of results in the field of business.
4
2
Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.
3

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 0 0 0
Laboratory 0 0 0
Reading 14 1 14
Assignment (Homework) 14 2 28
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 0 0 0
Final Exam 1 1 1
Preparation for the Final Exam 1 10 10
Mid-Term Exam 1 1 1
Preparation for the Mid-Term Exam 1 10 10
Short Exam 0 0 0
Preparation for the Short Exam 0 0 0
TOTAL 60 0 148
Total Workload of the Course Unit 148
Workload (h) / 25.5 5,8
ECTS Credits allocated for the Course Unit 6,0