Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BAY319 | FINANCIAL STATEMENTS | 5 | 3 | 3 | 5 |
GENERAL INFORMATION |
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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. HAKAN ÖZCAN |
Instructor(s) of the Course Unit | Assist.Prof. AYŞEGÜL ERTUĞRUL |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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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) |
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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 |
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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 |
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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 |
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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 basic concepts related with banking, insurance and finance.
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2 | |||||
2 |
Relates the theoretical and practical knowledge in the field to economics, business, law, statistics, accounting and marketing
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5 |
KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Relate banking and insurance applications to financial theories, mathematical and statistical methods.
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4 | |||||
2 |
Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.
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3 |
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 planning and implementation process in banking and insurance transactions.
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3 | |||||
2 |
Provide solutions for the problems encountered in banking and insurance transactions.
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4 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Use theoretical and practical knowledge in the field of banking and insurance transactions.
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5 | |||||
2 |
By analyzing economic data accurately, manage savings and portfolio investments to minimize financial risks.
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5 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
He/She works as a leader or a team member in a teamwork from the planning of the banking transactions to the implementation and performs the task assigned to them within the team.
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5 |
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 |
Gain the basic knowledge necessary for the planning process of banking and insurance activities and human resources performance management.
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0 | |||||
2 |
Use the computer programs related with field in banking and insurance transactions.
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2 |
OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Cooperate to bring innovative ideas to the stakeholders in the sector using banking insurance-related databases, information and communication technologies.
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4 | |||||
2 |
Research on scientific, sectoral developments and innovations related to the field with lifelong learning as a principle.
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5 |
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 |
Analyze financial data related to his / her field.
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5 | |||||
2 |
Apply knowledge and skills related to his / her field by taking into account his legal, social and ethical responsibilities.
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5 |
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 | 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 |