FINANCIAL STATEMENTS ANALYSIS PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISL208	FINANCIAL STATEMENTS ANALYSIS	4	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	, TYY: + , EQF-LLL: , QF-EHEA:
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	It is aimed to gain knowledge about analyzing financial statements based on financial data in terms of credit, security, borrowing and investment decisions.
Contents of the Course Unit:	Basic financial statements such as balance sheet, income statement, cash flow statement and statement of changes in equity, profitability ratios, liquidity ratios, debt payment ratios, horizontal, vertical and trend analysis.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Apply financial statement analysis by using comparative techniques.
Arrange balance sheet, income statement, cash flow statement, fund flow tables and equity change tables.
Compare financial analysis types.
Solves the financial statements of the companies listed on the stock exchange.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Lecture, Individual Research	Introduction to Financial Statements and Analysis	Lecture
2	Lecture, Individual Research	Accounting Process, Accounting Systems, and Accruals and Valuation Adjustments	Lecture
3	Lecture, Individual Research	Preparing Balance Sheet	Lecture, case study, problem solving.
4	Lecture, Individual Research	Preparing Income Statements	Lecture, case study, problem solving.
5	Lecture, Individual Research	Financial Analysis and Decisions	Lecture, case study, problem solving.
6	Lecture, Individual Research	Financial Reporting Standarts	Lecture, case study, problem solving.
7	Lecture, Individual Research	Ratio Analysis	Lecture, case study, problem solving.
8	-	MID-TERM EXAM	-
9	Lecture, Individual Research	Ratio Analysis	Lecture, case study, problem solving.
10	Lecture, Individual Research	Vertical Analysis	Lecture, case study, problem solving.
11	Lecture, Individual Research	Trend Analysis	Lecture, case study, problem solving.
12	Lecture, Individual Research	Horizontal Analysis	Lecture, case study, problem solving.
13	Lecture, Individual Research	Preparing Statements of Changes in Equity	Lecture, case study, problem solving.
14	Lecture, Individual Research	Preparing Fund Flow Statements	Lecture, case study, problem solving.
15	Lecture, Individual Research	Preparing Cash Flow Statements	Lecture, case study, problem solving.
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Elmas, Bekir (2017). Finansal Tablolar Analizi. Nobel Yayınları, Anakara
Akgüç, Öztin (2017). Mali Tablolar Analizi. Avcıol Basım-Yayın.
Robinson T.R., Henry, E., Prie, W.L., Broihahn, M.A. & Cope, A.T. (2015). International Financial Statement Analysis. CFA Institute, John Wiley & 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	He/she has the advanced theoretical and practical knowledge supported by books including main and current knowledge on Health Care Management's field, practical tools, multimedia educational tools and other supported resources.			2

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she has the knowledge to attain scientific information, track current literature, evaluate and execute datas about Health Care Management.					4

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can interpret and evaluate scientifically proven datas by using his/her advanced knowledge and skills on Health Care Management, he/she can identify the problems, analyze them, and solve them with the aid of researches and evidences based his/her professional ethical norms, by sharing the knowledge and being an excellent member of a team.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	e/she can train individuals, families and society by using his/her advanced theoretical and practical knowledge on Health Care Management studies.			2

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can perform a study independently and take responsibility bycooperating with other groups of professions via using his/her advanced knowledge on Health Care Management.						5

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can evaluatecritically the advanced knowledge and skills on Health Care Management.				3

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can inform people and institutions relevant to Health Care Management by citing his/her suggestions about solutions both written and orally, and he/she can listen the requests and expectancies of those contacts.		1

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can gather, interpret, and execute information about Health Care Management field, and cooperate with people from other relevant disciplines in order to announce the information gathered by paying attention to social, cultural and ethical norms.						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	2	28
Land Surveying	0	0	0
Group Work	5	2	10
Laboratory	0	0	0
Reading	13	1	13
Assignment (Homework)	0	0	0
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	20	20
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	50	0	125