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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 Face to face
Coordinator of the Course Unit Prof.Dr. OSMAN ERGÜVEN VATANDAŞ
Instructor(s) of the Course Unit

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

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
Explain the historical development process of Aviation Management.
1
2
Use computer programs related to Aviation Transportation.
2
3
Define basic concepts related with aviation management.
1

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.
0
2
Classify the relationship between the basic functions of the business and the interactions between these functions.
2
3
Apply knowledge and skills related to his / her field by considering the legal aspect of occupational health and safety.
1
4
Explain the concepts of entrepreneurship and innovation with the field.
1

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Manage operational activities related to the airline.
2
2
Gain lifelong learning skills and use knowledge of the field in the business life with the awareness of social responsibility.
0

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Prepare written agreements with relevant institutions in accordance with the legislation.
2
2
Perform the theoretical and practical knowledge related to the field with appropriate analytical methods and modeling techniques in business life.
1
3
Manage all phases from planning to implementation of aviation operations as a member of a team.
2
4
Cooperate with stakeholders related to air transport.
0
5
Develop the modern techniques and tools necessary for applications related to the field.
2

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Execute a study in his/her field independently.
1
2
Decide as an individual or a team member to solve the problems encountered in applications related to the field.
2

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Evaluate advanced knowledge and skills in his/her field with a critical approach.
1
2
Apply activities to improve his/her performance and his / her responsibility in line with the learning objectives by determining the learning needs.
1

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Communicate with people and institutions related to the field in writing and verbally.
0
2
Explain his/her thoughts on the issues related to the field and suggestions for solutions to the problems by the related departments by using supporting quantitative and qualitative data.
1
3
Organize projects and activities for the social environment with social responsibility consciousness and to be able to apply those.
0

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Manage airports and terminal operations efficiently using aviation and business information.
2

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
Total Workload of the Course Unit 129
Workload (h) / 25.5 5,1
ECTS Credits allocated for the Course Unit 5,0