COURSE UNIT TITLE

: ADVANCED FINANCIAL STATEMENTS ANALYSIS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IŞL 6111 ADVANCED FINANCIAL STATEMENTS ANALYSIS ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Business Administration

Course Objective

Analysis and evaluation of financial statements with respect to Turkish Tax Legislation and Turkish Accounting/Financial Reporting Standards

Learning Outcomes of the Course Unit

1   Distinguish differences of financial statements between Turkish Tax Legislation and Turkish Accounting/Financial Reporting Standards
2   Tracing reporting process in publicly traded companies
3   Comprehending preparation and analysis of financial statements
4   Resolving sample cases regarding financial statements
5   Employing financial analysis applications in business field

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Financial Information System and Financial Reporting Horizontal and Vertical Analysis Techniques
2 Accounting Concepts and Principles used for Preparation of Financial Statements Trend Analysis
3 Characteristics that Financial Statements Should Indicate Ratio Analysis
4 Statement of Financial Position Final Exam
5 Comprehensive Income Statement
6 Statement of Cash Flows
7 Statement of Changes in Equity
8 Midterm Exam
9 Characteristics of Financial Statement Analysis and its Prerequisites
10 Types of Financial Analysis and Techniques

Recomended or Required Reading

Main Resources:
1- ERGUN Ülkü ve GÖNEN Seçkin, MSUGT ve TMS/TFRS Ile Uyumlu Finansal Tablolar Analizi, Kitapana Yayınevi, Izmir 2019

2- KARAPINAR, Aydın ve ZAIF AYIKOĞLU, Figen, Finansal Analiz (UFRS Uyumlu), Gazi Kitabevi, Ankara 2012

Supplementary Resources: Domestic and International articles and bulletins
References: Web pages of companies in reseach sector

Planned Learning Activities and Teaching Methods

Course relevant problem and sample case solving, encouraging students to research.

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 * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


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

Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated on midterm and final exam grades in addition to presentations and reports related with their research topic of within the term.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof.Dr.Seçkin Gönen
Dokuz Eylül University Faculty of Economics and Administrative Sciences
e-mail: seckin.gonen@deu.edu.tr
Phone: (0 232) 301 05 60

Office Hours

It is stated according to the course programme in every semester by the course instructor

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 12 12
Preparation for final exam 1 12 12
Preparing assignments 1 12 12
Preparing presentations 1 6 6
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 118

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.11
LO.211
LO.311
LO.41
LO.511

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS