Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
2İŞL505Advanced Financial Accounting3+0+03824.05.2023
Course Details
Language of Instruction Turkish
Level of Course Unit Master's Degree
Department / Program Business (With 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. -
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Elmas, B. (2019). Finansal Tablolar Analizi. Ankara: Nobel Yayın Dağıtım.
- 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/)
Akgüç, Ö. (2017). Mali Tablolar Analizi. İstanbul: Arayış Basım ve Yayıncılık.
Şamiloğlu, F. ve Akgün, İ. (2015). Finansal Tablolar Analizi. Bursa: Ekin Yayınevi.
Course Notes There are no prerequisites.

Course Category
Social Sciences %70
Field %30

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 7 105
Hours for off-the-c.r.stud 40 1 40
Mid-terms 1 40 40
Final examination 1 60 60
Total Work Load   Number of ECTS Credits 8 245

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Explains general and advanced information about financial statements.
2 Reads and interprets financial statements.
3 Obtains general information about financial analysis.
4 Makes and interprets financial analysis using financial analysis methods.

 
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./ Part 2 – Akgüç, Ö. / Chapter II, III, IV, V, VI
3 Statement of Financial Position (Balance Sheet) Sample Application Elmas, B./ Part 2 – Akgüç, Ö. / Chapter II, III, IV, V, VI
4 Comprehensive Income Statement Elmas, B./ Part 3– Akgüç, Ö. / Chapter VII
5 Comprehensive Income Statement Sample Application Elmas, B./ Chapter 3– Akgüç, Ö. / Chapter VII
6 Statement of Cash Flow Elmas, B./ Chapter 4 – Akgüç, Ö. / Chapter XI
7 Equity Change Table Elmas, B./ Chapter 5 – Akgüç, Ö. / Chapter IX
8 Midterm Exam -
9 General Information on Financial Analysis Elmas, B./ Chapter 7
10 Vertical Analysis Elmas, B./ Chapter 8
11 Horizontal Analysis Elmas, B./ Chapter 9
12 Trend Analysis Elmas, B./ Chapter 10
13 Ratio Analysis Elmas, B./ Chapter 11, 12 - Akgüç, Ö. / Chapter XVII
14 Ratio Analysis Elmas, B./ Chapter 11, 12 - Akgüç, Ö. / Chapter XVII
15 Final Exam -

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

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