COURSE UNIT TITLE

: FINANCIAL REPORTING AND ANALYSIS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MSF 7089 FINANCIAL REPORTING AND ANALYSIS COMPULSORY 3 0 0 8

Offered By

ACCOUNTING AND FINANCE (ENGLISH), NON-THESIS

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR PINAR EVRIM MANDACI

Offered to

ACCOUNTING AND FINANCE (ENGLISH), NON-THESIS

Course Objective

This course aims to teach students the application of analytical tools and techniques to general-purpose financial statements and related data to derive estimates and inferences useful in business analysis.Financial statement analysis is one important step in business analysis. Business analysis is the process of evaluating a company s economic prospects and risks by taking into consideration a company s business environment, its strategies, and its financial position and performance. Business analysis is useful in a wide range of business decisions such as investing in equity or debt securities, extending credit through short or long term loans, valuing a business in an initial public offering (IPO), and evaluating restructurings including mergers, acquisitions, and divestitures.

Learning Outcomes of the Course Unit

1   Identify importance of business environment, strategy and performance in developing business strategies.
2   Identify business and accounting risks of the company.
3   Perform analysis on financial reports in order to evaluate the perfromance and risks.
4   Use different analytical techniques to analze financial statements.
5   Use accounting information in valuation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Overview of Financial Reporting and FSA
2 Income versus Cash Flow
3 Profitability Analysis
4 Accounting Quality
5 Revenue Recognition and Related Expenses
6 Mid-Term
7 Liability Recognition
8 Risk Analysis
9 Deferred Taxes
10 Intercompany Investments
11 Forecasting
12 Group Project Presentations
13 Group Project Presentations
14 Group Project Presentations

Recomended or Required Reading

1. Revsine, Collins, Johnson. (2005). Financial Reporting and Analysis. 3rd Eds. New Jersey: Pearson Publishing.
2. Palepu, Healy, Peek. (2010). Business Analysis and Valuation IFRS Edition. 2nd Eds. United Kingdom
3. The Earnings Game: Everyone Plays, Nobody Wins, Collingwood, Harris, Harvard Business Review,
June 2001.
4. Corporate Budgeting is Broken Let s Fix It, Jensen, M. Harvard Business Review, November 2001.

Planned Learning Activities and Teaching Methods

Lecture, discussions, case studies, problem solving.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE* 0.30 + STT * 0.40 + FIN* 0.30
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE* 0.30 + STT * 0.40 + BUT* 0.30


Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will understand business environment strategy and perfromance relationship.
2. The students will assess business and accounting risks of the company.
3. The students will use analytical methods to evaluate and forecast performance.
4. The students will use accounting information in valuation.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.
3. All assignments should be submitted on time. Otherwise will not be accepted.

Contact Details for the Lecturer(s)

esra.aslanertik@deu.edu.tr, cagnur.kaytmaz@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 20 20
Preparation for final exam 1 25 25
Preparing assignments 12 4 48
Preparing presentations 2 10 20
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 189

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15555555
LO.25555555
LO.35555555
LO.45555555
LO.55555555