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	Assoc.Prof. METİN UYAR
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

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.						5

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.			2
2	Organize the activities for organizational goals and purposes independently.			2

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.				3

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