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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. İSMET GALİP YOLCUOĞLU
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 basic concepts of Social Service, working fields and application frameworks.
0
2
Uses up-to-date information on Social Service field by associating it with the theory and application information of Social Service.
0

KNOWLEDGE

Factual

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Establish the link between the application frameworks of Social Service.
0
2
Evaluate the developments in the field of migration, globalization and human rights in the new world by using the theoretical knowledge in the field.
0

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Using the research methods related to the field of Social Service, concludes scientific conclusions about social problems.
0
2
Examine the spatial legislation of Social Service and develop new strategies for implementation.
0

SKILLS

Practical

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Solve the problems specific to the field of Social Service according to scientific data.
0
2
Conduct trainings for individual, family and society by using advanced theoretical and practical knowledge in the field of Social Service.
0

OCCUPATIONAL

Autonomy & Responsibility

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Develop his / her competence in this area by taking the leadership role in working with individuals, groups and society and taking responsibility as a team member.
0

OCCUPATIONAL

Learning to Learn

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Describes a life worthy of dignity of the person who is the subject of social service science.
0

OCCUPATIONAL

Communication & Social

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Configures the communication between institutions in order to solve the problems.
0
2
Uses the educational role in the social service area.
0
3
Produces projects that will increase the consciousness level of the society.
1

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Collaborate with other professionals in the work team through an interdisciplinary approach at the stage of Social Service intervention
0
2
Acts as a social worker in accordance with the laws, regulations and professional ethics rules.
0
3
Organize their work in accordance with their rights and responsibilities as an individual.
0

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