COURSE UNIT TITLE

: FINANCIAL STATEMENTS ANALYSIS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ISL 3009 FINANCIAL STATEMENTS ANALYSIS ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR ÜLKÜ ERGUN

Offered to

Public Finance
Econometrics
Economics
Economics
Business Administration
Econometrics
Public Finance
Business Administration

Course Objective

Introducing the financial statements and redounding to understand, analyze and comment the basic relationships between the elements placed in these statements.

Learning Outcomes of the Course Unit

1   To organize the financial statements
2   To understand the changes that happened to the financial statements in the scope of Uniform Accounting System after Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS)
3   To apply the analysis techniques for bringing up the changes that take place in financial statement elements within the years.
4   Transformation of data gathered from analysis into information to be used economic or financial decision making of a business
5   Making use of gathered information in future planning

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General explanation related with financial statements
2 Standard of presentation of financial statements (TAS 1)
3 Basics related with financial statement disclosures
4 Organizing the balance sheet
5 Organizing the income statement
6 Comparative Analysis
7 Analysis with percentage method
8 Mid-term exams
9 Mid-term exams
10 Trend analysis and ratio analysis
11 Cash flow statement
12 Example related with cash flow statement
13 Statement of profit appropriation
14 Statement of owner's equity change

Recomended or Required Reading

Finansal Tablolar Analizi- Prof. Dr. Ülkü ERGUN
Nalan AKDOĞAN- Orhan SEVILENGÜL, Muhasebe Tekdüzen Muhasebe Sistemi Uygulaması ,Gazi Kitabevi, 8. Baskı , 2000, Ankara,
Nalan AKDOĞAN - Nejat TENKER; Finansal Tablolar ve Mali Analiz Teknikleri ,Gazi Kitabevi,13. Baskı, 2010,Ankara
Öztin AKGÜÇ, Mali Tablolar Analizi, Mediacat Yayınları,2010,Istanbul
K.Şevket SAYIN- E.Yasemin YEGINBOY;Muhasebe, Altın Nokta Basın Yayın, 2005, Izmir

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparation for midterm exam 1 8 8
Preparation for final exam 1 10 10
Preparations before/after weekly lectures 12 5 60
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 116

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.1
LO.211
LO.3
LO.41
LO.511

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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