TR EN

FINANCIAL STATEMENT ANALYSIS PROGRAMME COURSE DESCRIPTION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
UTY317 FINANCIAL STATEMENT ANALYSIS 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 Assist.Prof.Dr. LOKMAN KANTAR
Instructor(s) of the Course Unit

OBJECTIVES AND CONTENTS

Objectives of the Course Unit: To evaluate and analyze the financial statements prepared in the business with financial analysis techniques.
Contents of the Course Unit: Presentation of general information related to financial statements, Basic Financial Statements: The definition, purpose, principles and arrangement principles of the balance sheet and income table, the process of preparation of the balance sheet, presentation of supplementary statements, examination of financial analysis techniques and application of these techniques to the basic financial statements, analyzing and examining financial statements from a universal and a sectoral perspective.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

Students wil be able to determine the stage of accounting records of financial statements regarding the business under the Tax Procedure Law and the Uniform Accounting Plan.
Students wil be able to arrange the financial statements of the business by the help of accounting data in terms of General Communique on Accounting.
Students wil be able to analyze and interpret the financial statements of the business in terms of external analysis type using financial analysis techniques.
Students will be able to assess the course of action of the business in terms of the general accounting and financial system.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 - Basic Accounting Information -
2 - General Information about Financial Statements -
3 - Basic Financial Tables: Definition of the balance sheet and income statement, purpose, principals and regulation principles -
4 - The process of preparing the analyst for the analysis, submission of additional financial statements -
5 - Financial Analysis Methods and Techniques Comparative (Horizontal) Analysis -
6 - Financial Analysis Methods and Techniques Percentage (Vertical) Analysis -
7 - Financial Analysis Methods and Techniques Trend Analysis (Trend) Analysis -
8 - MID-TERM EXAM -
9 - Financial Statement Analysis Applications -
10 - Financial Analysis Method and Techniques Ratio Analysis -
11 - Financial Analysis Method and Techniques Ratio Analysis -
12 - Additional financial statements; cost of sales, fund flow, cash flow, equity change, profit distribution tables -
13 - Financial Statement Analysis Applications -
14 - Financial Statement Analysis Applications -
15 - Financial Statement Analysis Applications -
16 - FINAL EXAM -
17 - FINAL EXAM -

SOURCE MATERIALS & RECOMMENDED READING

Prof.Dr.Adem ÇABUK, Prof.Dr.İbrahim LAZOL, Mali Tablolar Analizi,Ekin Basım Yayın Dağıtım, 15.Baskı,2016
Doç.Dr.Bekir ELMAS,Finansal Tablolar Analizi,Nobel Akademik Yayıncılık,2015
M.Vefa Toroslu, Finansal Tablolar Analizi: Kavramlar Analiz Teknikleri, 2 nci baskı, Seçkin Yayınevi, Ankara, 2015
Prof. Dr. Niyazi BERK, Finansal Yönetim,Türkmen Kitabevi, 11.Baskı, İstanbul, 2015
TC Anadolu Üniversitesi, Finansal Yönetim I, Yayın No:2577, 1.Baskı, Eskişehir,2012
Fraser, Lyn M; Ormiston, Aileen.,Understanding Financial Statements, 7th ed.Upper Saddle River, N.J. : Prentice Hall, 2004

ASSESSMENT

Assessment & Grading of In-Term Activities Number of Activities Degree of Contribution (%) Description
Mid-Term Exam 1 50
Final Exam 1 50
TOTAL 2 100
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
Define basic concepts related with banking, insurance and finance.
2
2
Relates the theoretical and practical knowledge in the field to economics, business, law, statistics, accounting and marketing
3

KNOWLEDGE

Factual

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.
2
2
Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.
0

SKILLS

Cognitive

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Explain the planning and implementation process in banking and insurance transactions.
3
2
Provide solutions for the problems encountered in banking and insurance transactions.
3

SKILLS

Practical

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.
3
2
By analyzing economic data accurately, manage savings and portfolio investments to minimize financial risks.
1

OCCUPATIONAL

Autonomy & Responsibility

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.
2

OCCUPATIONAL

Learning to Learn

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.
0
2
Use the computer programs related with field in banking and insurance transactions.
2

OCCUPATIONAL

Communication & Social

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.
2
2
Research on scientific, sectoral developments and innovations related to the field with lifelong learning as a principle.
2

OCCUPATIONAL

Occupational and/or Vocational

Programme Learning Outcomes Level of Contribution
0 1 2 3 4 5
1
Analyze financial data related to his / her field.
0
2
Apply knowledge and skills related to his / her field by taking into account his legal, social and ethical responsibilities.
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 0 0 0
Assignment (Homework) 4 5 20
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 15 15
Short Exam 0 0 0
Preparation for the Short Exam 0 0 0
TOTAL 36 0 127
Total Workload of the Course Unit 127
Workload (h) / 25.5 5
ECTS Credits allocated for the Course Unit 5,0