Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BUS215 | FINANCIAL STATEMENTS ANALYSIS | 3 | 3 | 3 | 6 |
GENERAL INFORMATION |
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Language of Instruction : | English |
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 |
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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) |
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Regulates balance sheet, income statement, cash flow statement, funds flow statement and statement of changes in equity. (Regulate) (3) |
Compare financial statement analysis types (Compare) (5) |
Apply financial statement analysis by using comparative techniques (Apply) (3) |
Analyze financial statements of publicly-traded companies (Analyze) (4) |
WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY |
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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 |
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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. |
Needles, Belverd E., Powers, Marian, Crosson, Susan V.. (2014). Principles of Accounting (12th ed. pdf ed.). United States: South-Western Cengage Learning. |
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. |
Needles, Belverd E., Powers, Marian, Crosson, Susan V.. (2014). Principles of Accounting (12th ed. pdf ed.). United States: South-Western Cengage Learning. |
Magness, V. (2003). Economic values and corporate financial statements. Environmental management, 32, 1-11. |
ASSESSMENT |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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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.
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5 | |||||
2 |
Explain business functions and processes based on current scientific sources.
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4 |
KNOWLEDGE |
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Factual |
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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.
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4 |
SKILLS |
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Cognitive |
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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.
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5 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Use the theoretical and factual knowledge in business for occupational practices.
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4 | |||||
2 |
Solve individual and organizational problems in business life.
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4 | |||||
3 |
Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.
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4 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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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.
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2 | |||||
2 |
Organize the activities for organizational goals and purposes independently.
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2 |
OCCUPATIONAL |
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Learning to Learn |
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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.
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3 | |||||
2 |
Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.
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3 |
OCCUPATIONAL |
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Communication & Social |
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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.
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4 | |||||
2 |
Use the information and communication technology software and equipment required for business.
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3 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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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 collection of data, their implementation, interpretation and announcement of results in the field of business.
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3 | |||||
2 |
Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.
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1 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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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 |