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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 7018 FINANCIAL STATEMENT ANALYSIS COMPULSORY 3 0 0 4

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Scrutinizing of financial statement analysis

Learning Outcomes of the Course Unit

1   Organizing of financial statements according to IFRS 2   Analysis of Financial Statements that are prepared according to IFRS 3   Interpretation of results of analysis 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 Introduction and Course Description 2 Financial information systems in general and financial statements 3 Effects of IAS/IFRS on financial statements 4 Balance Sheet 5 Income Statement and Statement of Cost of Goods Sold 6 Cash Flow Statement 7 Flow of funds statement and statement of changes in net working capital 8 Statement of changes in equity and statement of profit approximation 9 Consolidated Financial Statements 10 Methods and Types of Financial Analysis, Comparative Analysis,Vertical Analysis and Trend Analysis 11 Ratio Analysis 12 Conclusion and Evaluation

Recomended or Required Reading

To be announced.

Planned Learning Activities and Teaching Methods

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

Further Notes About Assessment Methods

None

Assessment Criteria

Face -to- Face

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 1 20 20 Preparation for midterm exam 1 8 8 Preparation for final exam 1 12 12 Preparing assignments 1 10 10 Preparing presentations 1 10 10 Midterm 1 2 2 Final Assignment 1 2 2 TOTAL WORKLOAD (hours) 100

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 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1