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. EMEL TOZLU ÖZTAY
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

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the basic concepts in the field and the basic disciplines arising from these concepts.	0
2	Compare current theories in the field and communication theories.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Solve problems related to the field by identifying problems related to the field.	0
2	Compares the information and facts in the field with the fields of social sciences such as Sociology, Journalism, Television and Media.		1

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	By graduating from this department, conduct analysis in fields like public relations, advertisement and marketing.	0
2	Using field knowledge, identify and solve problems related to field.	0

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply the projects in line with the field of campaign analysis, in line with the communication plan to be prepared.	0
2	By using theoretical and practical knowledge gained in his field, solve the problems of public relations and advertising industry.	0

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Taking part in public relations campaigns and advertising projects, implements the duties assigned to them within the team.	0
2	Create original and innovative strategies by approaching the field dynamics creatively and critically with an integrated viewpoint.	0
3	Designs a communication plan by taking responsibility in case of problems related to the field.	0

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Describe creative production, presentation and persuasion techniques to support the professional expertise.	0
2	Analyze the developments, changes and innovations in his field and gices an example.	0

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Effectively explain his/her opinion in the context of advertising, public relations, marketing, etc. to related persons and institutions in writing and verbal.	0
2	Designs projects and activities for the social environment in which they live with the consciousness of social responsibility.	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Determine career goals by establishing cooperation with the sector in line with the information he/she has.		1
2	Analyze and interpret the social and global impacts of issues related with communication.	0
3	Design new knowledge and techniques using technical and theoretical knowledge and skills related to his / her field.		1

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