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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS UAT 3036 FINANCIAL STATEMENT ANALYSIS COMPULSORY 3 0 0 3

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASISTANT PROFESSOR MUSTAFA ÜNÜVAR

Offered to

International Trade

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 Fundamentals of Financial Reporting 2 Main Financial Reports: Balance Sheet 3 Main Financial Reports:Income Statement 4 Comparative Analysis 5 Vertical Analysis 6 Trend Analysis 7 Mid-term exams 8 Mid-term exams 9 Ratio Analysis 10 Ratio Analysis 11 Statement of Cash Flow 12 Statement of Fund Flow 13 Statement of Changes in Owners Equity 14 Statement of Retained Earnings 15 Final Exam 16 Final Exam

Recomended or Required Reading

Öztin Akgüç, Mali Tablolar Analizi, Istanbul, 2009 Ümit Gücenme Gençoğlu, Finansal Tablolar Analizi, Alfa Aktüel Yayınları, 2014

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

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

Further Notes About Assessment Methods

None

Assessment Criteria

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams.

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 Preparations before/after weekly lectures 12 2 24 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 84

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 5 5 5 LO.2 5 5 5 LO.3 5 5 5 LO.4 5 5 5 LO.5 5 5 5