ECTS - Financial Statement Analysis

Financial Statement Analysis (MAN364) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Financial Statement Analysis MAN364 Area Elective 3 0 0 3 5
Pre-requisite Course(s)
N/A
Course Language English
Course Type Elective Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Kamil BÜYÜKMİRZA
Course Assistants
Course Objectives This course is aimed to introduce to the students the methods to extract the meanings of the numbers reported in financial statements.
Course Learning Outcomes The students who succeeded in this course;
  • Learns preparing, presenting and commenting financial statements.
  • Learns the financial situation analysis techniques and interpret the findings.
  • Learn the profitability analysis techniques and interpret the findings.
  • Analyzes and interprets the business capital and the influencing factors.
Course Content The interpretation of the balance sheet and income statement, cash flow statement, statement of changes in stockholders? equity and conducting vertical analysis, trend analysis and ratio analysis.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Financial Statement Concept, Properties, Classification Chapter 1.1
2 Trial Balance, End-of-Year Transactions, General Balance, Balance Sheet and Income Statement (Exercise I) Exercise I
3 Exercise II Exercise II
4 Explanation of Balance Sheet Accounts and Footnotes Course Book 1.3.
5 Explanation of Income Statement Accounts and Footnotes Course Book 1.4.
6 TFRS I – BOBİ Explanation on the Standard for the Regulation of Financial Statements Course Book 1.2
7 Midterm Exam
8 Cash Flow Statement Course Book 2.3.
9 statement of profit appropriation Course Book 2.4.
10 statement of changes in equity Course Book Chapter 2.5.
11 Overview of Financial Analysis and Techniques Course Book Chapter 4.1.
12 Vertical Analysis, Comparative Analysis and Trend Analysis Methods Course Book Chapter 4.2, 4.3.
13 Ratio Analysis Course Book Chapter 4.5.
14 Exercise I
15 Exercise II
16 Midterm Exam

Sources

Course Book 1. Finansal Tablolar ve Mali Analiz Teknikleri, Prof. Dr. Nalan AKDOĞAN ve Prof. Dr. Nejat TENKER

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 4 20
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 40
Toplam 7 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics
2 Acquiring the skills of macro level economic analysis
3 Acquiring the skills of micro level economic analysis
4 Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level
5 Learning different approaches on economic and related issues
6 Acquiring the quantitative and/or qualitative techniques in economic analysis
7 Improving the ability to use the modern software, hardware and/or technological devices
8 Developing intra-disciplinary and inter-disciplinary team work skills X
9 Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning
10 Adopting work ethic and social responsibility
11 Developing the skills of communication.
12 Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs. X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
Project
Report
Homework Assignments 1 15 15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 20 20
Prepration of Final Exams/Final Jury 1 20 20
Total Workload 131