Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
2İŞL524Financial Statement Analysis3+0+03828.07.2022
Course Details
Language of Instruction Turkish
Level of Course Unit Master's Degree
Department / Program Business (Non-Thesis)
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course The general aim of this course is to provide advanced information about analyzing the financial statements of a business with the help of financial analysis techniques and making some judgments about the business by interpreting the results of these analysis.
Course Content The Financial Statement Analysis course will help to recognize the financial statements prepared in accordance with the Uniform Accounting System and Turkish Accounting Standards, to distinguish between the financial statements prepared according to these standards, to read the financial statements and to determine financial strategies by extracting meaningful information from the financial statements with analysis techniques.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Associate Prof.Dr. YUNUS KILIÇ
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Akgüç, Ö. (2017). Mali Tablolar Analizi. İstanbul: Arayış Basım ve Yayıncılık.
Elmas, B. (2019). Finansal Tablolar Analizi. Ankara: Nobel Yayın Dağıtım.
Şamiloğlu, F. ve Akgün, İ. (2015). Finansal Tablolar Analizi. Bursa: Ekin Yayınevi.
- Borsa İstanbul Web Sitesi (https://www.borsaistanbul.com/) - Türkiye Cumhuriyet Merkez Bankası Web Sitesi (https://www.tcmb.gov.tr/) - Kamuyu Aydınlatma Platformu Web Sitesi (https://www.kap.org.tr/tr/)


Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 15 4 60
Hours for off-the-c.r.stud 15 4 60
Mid-terms 1 50 50
Final examination 1 70 70
Total Work Load   Number of ECTS Credits 8 240

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Finansal tablolara ilişkin genel düzey ve ileri düzey bilgileri açıklar.
2 Finansal tabloları okur ve yorumlar.
3 Finansal analizlere ilişkin genel bilgileri edinir.
4 Finansal analiz yöntemlerini kullanarak finansal analiz yapar ve yorumlar.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 General Information on Financial Statements Elmas, B./ Part 1 – Akgüç, Ö. / Part I
2 Statement of Financial Position (Balance Sheet) Elmas, B./ 2. Bölüm – Akgüç, Ö. / Bölüm II, III, IV, V, VI
3 Comprehensive Income Statement Elmas, B./ 3. Bölüm– Akgüç, Ö. / Bölüm VII
4 Cash Flow Statement Elmas, B./ 4. Bölüm – Akgüç, Ö. / Bölüm XI
5 Equity Changes Table Elmas, B./ 5. Bölüm – Akgüç, Ö. / Bölüm IX
6 General Information on Financial Analysis-Vertical Analysis Elmas, B./ 7. Bölüm, 8. Bölüm - Akgüç, Ö. / Bölüm XV, XIII
7 Horizontal Analysis/Trend Analysis Elmas, B./ 9., 10. Bölüm - Akgüç, Ö. / Bölüm XIV, XVI
8 ARA SINAV
9 Ratio Analysis Elmas, B./ 11., 12. Bölüm - Akgüç, Ö. / Bölüm XVII
10 Example applications Tüm kaynaklardan örnekler incelenmelidir.
11 Example applications Tüm kaynaklardan örnekler incelenmelidir.
12 Project Presentations Öğrenciler Borsa İstanbul’a kayıtlı bir firmanın mali analizini yapacaktır.
13 Project Presentations Öğrenciler Borsa İstanbul’a kayıtlı bir firmanın mali analizini yapacaktır.
14 Project Presentations Öğrenciler Borsa İstanbul’a kayıtlı bir firmanın mali analizini yapacaktır.
15 Final exam

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10
C1 2 5 2 3 5
C2 3 4 3 2 3 5 2 3 3 5
C3 2 5 2 3 5
C4 2 5 2 3 5

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant