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
MBA 8021 FINANCIAL REPORTING AND ANALYSIS ELECTIVE 2 0 0 6

Offered By

DISTANCE LEARNING MASTER OF BUSINESS ADMINISTRATION NON-THESIS

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR BANU ESRA ASLANERTIK

Offered to

DISTANCE LEARNING MASTER OF BUSINESS ADMINISTRATION NON-THESIS

Course Objective

Financial statements are the most comprehensive source of information used to evaluate an organization s past performance and future prospects. The objective of the course is to provide students with a set of tools to effectively analyze an organization s financial statements and understand the value of accounting information in decision making and valuation.

Learning Outcomes of the Course Unit

1   Identify business strategies and associated risks
2   Assess reporting and disclosure choices given the economic environment in which the organization operates
3   Use ratios and other analytical methods to evaluate and forecast performance
4   Understand the potential of accounting information to assist 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 Accounting Quality
4 Analysis of Operating Activities
5 Analysis of Operating Activities
6 Mid-Term
7 Analysis of Investing Activities
8 Analysis of Investing Activities
9 Analysis of Investing Activities
10 Analysis of Investing Activities
11 Forecasting and Valuation
12 Forecasting and Valuation
13 Group Project Presentations
14 Final Exam

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

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 * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will identify business strategies and associated risks.
2. The students will assess reporting and disclosure choices given the economic environment in which the organization operates.
3. The students will use ratios and other 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)

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
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 10 10
Preparation for final exam 1 20 20
Preparing assignments 12 3 36
Preparing assignments 1 15 15
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 145

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.153543543
LO.255543543
LO.355543543
LO.455543543