Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
FINANCIAL STATEMENTS ANALYSIS | MVU2233290 | Spring Semester | 3+0 | 3 | 4 |
Course Program |
Prerequisites Courses | |
Recommended Elective Courses |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Required |
Course Coordinator | Lect. Nuri GÜLTEKİN |
Name of Lecturer(s) | Lect. Nuri GÜLTEKİN |
Assistant(s) | |
Aim | It is aimed that the students will be able to organize the financial statements used in the enterprises according to the specified standards, apply the techniques used in the financial analysis of the enterprises, interpret the current status and development trend of the enterprise according to the results of the financial analysis. |
Course Content | This course contains; General Financial Tables,Purpose, Concept and Varieties of Financial Analysis.,Explanation of Financial Tables and Principles Used in Enterprises.,Arrangement of financial tables according to specified standards.,Financial Analysis Techniques.,Comparative Tables Analysis Technique,Vertical Analysis,Trend Percentage Method.,Ratio Analysis,Fund Flow Chart, Cash Flow Chart,Statement of Changes in Equity,Consolidation,Example Application. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1. Create and edit financial tables used in the enterprises according to the determined standards. | 6, 9 | A |
2. Apply the techniques used in financial analysis. | 6, 9 | A |
3. Interpret the current situation and trend of development according to financial analysis results. | 6, 9 | A |
4. Identify problems and developing solution suggestions via discussing case studies. | 6, 9 | A |
5. Execute financial analysis of current events by developing a multidisciplinary perspective. | 6, 9 | A |
Teaching Methods: | 6: Experiential Learning, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|---|---|
1 | General Financial Tables | |
2 | Purpose, Concept and Varieties of Financial Analysis. | |
3 | Explanation of Financial Tables and Principles Used in Enterprises. | |
4 | Arrangement of financial tables according to specified standards. | |
5 | Financial Analysis Techniques. | |
6 | Comparative Tables Analysis Technique | |
7 | Vertical Analysis | |
8 | Trend Percentage Method. | |
9 | Ratio Analysis | |
10 | Fund Flow Chart | |
11 | Cash Flow Chart | |
12 | Statement of Changes in Equity | |
13 | Consolidation | |
14 | Example Application |
Resources |
Adem ÇABUK- İbrahim LAZOL. Financial Statement Analysis, Nobel Publications. |
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications | |||||||
No | Program Qualification | Contribution Level | |||||
1 | 2 | 3 | 4 | 5 | |||
1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |
ECTS / Workload Table | ||||||
Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
Course Hours | 14 | 3 | 42 | |||
Guided Problem Solving | 10 | 2 | 20 | |||
Resolution of Homework Problems and Submission as a Report | 10 | 1 | 10 | |||
Term Project | 0 | 0 | 0 | |||
Presentation of Project / Seminar | 0 | 0 | 0 | |||
Quiz | 2 | 5 | 10 | |||
Midterm Exam | 1 | 20 | 20 | |||
General Exam | 1 | 25 | 25 | |||
Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
Total Workload(Hour) | 127 | |||||
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(127/30) | 4 | |||||
ECTS of the course: 30 hours of work is counted as 1 ECTS credit. |
Detail Informations of the Course
Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
FINANCIAL STATEMENTS ANALYSIS | MVU2233290 | Spring Semester | 3+0 | 3 | 4 |
Course Program |
Prerequisites Courses | |
Recommended Elective Courses |
Language of Course | Turkish |
Course Level | Short Cycle (Associate's Degree) |
Course Type | Required |
Course Coordinator | Lect. Nuri GÜLTEKİN |
Name of Lecturer(s) | Lect. Nuri GÜLTEKİN |
Assistant(s) | |
Aim | It is aimed that the students will be able to organize the financial statements used in the enterprises according to the specified standards, apply the techniques used in the financial analysis of the enterprises, interpret the current status and development trend of the enterprise according to the results of the financial analysis. |
Course Content | This course contains; General Financial Tables,Purpose, Concept and Varieties of Financial Analysis.,Explanation of Financial Tables and Principles Used in Enterprises.,Arrangement of financial tables according to specified standards.,Financial Analysis Techniques.,Comparative Tables Analysis Technique,Vertical Analysis,Trend Percentage Method.,Ratio Analysis,Fund Flow Chart, Cash Flow Chart,Statement of Changes in Equity,Consolidation,Example Application. |
Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
1. Create and edit financial tables used in the enterprises according to the determined standards. | 6, 9 | A |
2. Apply the techniques used in financial analysis. | 6, 9 | A |
3. Interpret the current situation and trend of development according to financial analysis results. | 6, 9 | A |
4. Identify problems and developing solution suggestions via discussing case studies. | 6, 9 | A |
5. Execute financial analysis of current events by developing a multidisciplinary perspective. | 6, 9 | A |
Teaching Methods: | 6: Experiential Learning, 9: Lecture Method |
Assessment Methods: | A: Traditional Written Exam |
Course Outline
Order | Subjects | Preliminary Work |
---|---|---|
1 | General Financial Tables | |
2 | Purpose, Concept and Varieties of Financial Analysis. | |
3 | Explanation of Financial Tables and Principles Used in Enterprises. | |
4 | Arrangement of financial tables according to specified standards. | |
5 | Financial Analysis Techniques. | |
6 | Comparative Tables Analysis Technique | |
7 | Vertical Analysis | |
8 | Trend Percentage Method. | |
9 | Ratio Analysis | |
10 | Fund Flow Chart | |
11 | Cash Flow Chart | |
12 | Statement of Changes in Equity | |
13 | Consolidation | |
14 | Example Application |
Resources |
Adem ÇABUK- İbrahim LAZOL. Financial Statement Analysis, Nobel Publications. |
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications | |||||||
No | Program Qualification | Contribution Level | |||||
1 | 2 | 3 | 4 | 5 | |||
1 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | ||||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |