COURSE UNIT TITLE

: BALANCE SHEET AND FINANCIAL STATEMENT

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAR 1010 BALANCE SHEET AND FINANCIAL STATEMENT COMPULSORY 2 0 0 3

Offered By

Marina Management

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR SEÇKIN GÖNEN

Offered to

Marina Management

Course Objective

Introduction of financial statements that are output of accounting information system; providing skills of analyzing, commenting and comprehension of relationships between financial statement items.

Learning Outcomes of the Course Unit

1   Preparation of financial statements
2   Analyzing financial statements
3   Commenting financial statements
4   Using financial statements' information in business decisions.
5   Using financial statements' information in forecasting economic and financial conditions of business

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General Explanations about financial statements
2 Introduction of financial statements
3 Statement of Cost of Goods Sold
4 Income Statement
5 Balance Sheet
6 Types of Balance Sheet
7 Flow of Funds Statement
8 Midterm Exam
9 Cash Flow Statement
10 Cash Flows Statement Application Sample
11 Comparative Analysis and Application Sample
12 Vertical Analysis and Application Sample
13 Trend Analysis and Application Sample
14 Ratio Analysis and Application Sample
15 Final Exam
16 Final Exam

Recomended or Required Reading

Main Reference
HAFTACI Vasfi, Meslek Yüksek Okulları Için Finansal Tablolar Analizi, Umuttepe Yayınları, 2013.
Supplementary References:
ÇABUK, Adem ve LAZOL, Ibrahim, Mali Tablolar Analizi, Bursa, 2009.
ERGUN Ülkü, Tekdüzen Muhasebe Sistemine Göre Finansal Tabloların Düzenlenmesi ve Analizi, Izmir, 2006.

Planned Learning Activities and Teaching Methods

Lecturing and visual materials.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCGR FINAL COURSE GRADE
3 ASG ASSIGNMENT VZ * 0.40 + FN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ * 0.40 + BUT * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

Evaluation will be made by taking %40 of midterm exam grades and %60 of final grades.

Assessment Criteria

Evaluations of exams

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylül University, Faculty of Economics and Administrative Sciences, Department of Business Administration
e-mail: seckin.gonen@deu.edu.tr
Tel: 0232 301 05 94

Office Hours

This is determined according to the course schedule every term.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Preparations before/after weekly lectures 12 1 12
Preparation for midterm exam 1 10 10
Preparation for final exam 1 15 15
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 63

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.155
LO.255
LO.355
LO.455
LO.555