COURSE UNIT TITLE

: FINANCIAL STATEMENT ANALYSIS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ACC 4111 FINANCIAL STATEMENT ANALYSIS ELECTIVE 3 0 0 5

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR ÇAĞNUR BALSARI

Offered to

International Business and Trade
BUSINESS ADMINISTRATION

Course Objective

The objective of this course is to develop the ability to analyze and interpret the financial information as an aid to financial decision making by providing an understanding of accounting treatment of current and long- term assets, current and long-term liabilities, capital expenditures, leases, cash flow statements, off-balance sheet items.

Learning Outcomes of the Course Unit

1   Be able to explain business analysis in order to understand its relation to financial statement analysis.
2   Describe the purpose of each financial statement and accounting risk in order to understand its effect on financial statements.
3   Apply financial statement analysis tools such as ratio analysis, trend analysis, comparative analysis of common size financial statements in order to compare performance.
4   Demonstrate an understanding of the techniques of accounting analysis in order to apply them to financial statements.
5   Understand and apply valuation techniques in order to evaluate market value of equity.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

ACC 2002 - INTERMEDIATE ACCOUNTING

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Overview of Financial Statement Analysis
2 Business Analysis
3 Accounting Risk
4 Analyzing Financing Activities
5 Analyzing Investing Activities
6 Analyzing Investing Activities
7 Analyzing Operating Activities
8 Analyzing Operating Activities
9 Cash Flow Analysis
10 Prospective Analysis and Valuation
11 Prospective Analysis and Valuation
12 Problem Solving

Recomended or Required Reading

1. Subramanyam, Wild. (2009). Financial Statement Analysis. 10th Eds. New York: McGraw Hill Publishing.
2. Revsine, Collins, Johnson. (2005). Financial Reporting and Analysis. 3rd Eds. New Jersey: Pearson Publishing.
3. Palepu, Healy, Peek. (2010). Business Analysis and Valuation IFRS Edition. 2nd Eds. United Kingdom

Planned Learning Activities and Teaching Methods

1. Lectures
2. Group Discussions and Case Studies
3. Problem Solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 PRT Participation
3 FN Final
4 FCG FINAL COURSE GRADE MT * 0.40 + PRT * 0.10 +FN * 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MT * 0.40 +PRT * 0.10 + RST * 0.50


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

Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will apply business analysis in relation to financial statement analysis.
2. The students will describe accounting risk and its effect on financial statements
3. The students will apply financial statement analysis tools such as ratio analysis, trend analysis, comparative analysis of common size financial statements in order to compare performance.
4. The students will apply accounting analysis .
5. The students will apply valuation techniques and evaluate market value of equity.

Language of Instruction

English

Course Policies and Rules

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

Contact Details for the Lecturer(s)

fatih.dalkilic@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 1,5 18
Preparation for midterm exam 1 20 20
Preparation for final exam 1 25 25
Preparing assignments 12 1 12
Final 1 1,5 2
Midterm 1 1,5 2
TOTAL WORKLOAD (hours) 115

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.1134222121423422
LO.2324242231522323
LO.3344352442542323
LO.4234342222332223
LO.5344343232442314