COURSE UNIT TITLE

: FINANCIAL STATEMENT ANALYSIS IN TOURISM BUSINESS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
TUR 3025 FINANCIAL STATEMENT ANALYSIS IN TOURISM BUSINESS COMPULSORY 3 0 0 3

Offered By

Tourism and Hotel Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSISTANT PROFESSOR HAKAN ÖZKAYA

Offered to

Tourism and Hotel Management
Tourism Management

Course Objective

The purpose of this course is to learn the basic financial statements and why financial statements should be analysed in tourism enterprises. Another purpose of this course is to read and interpret the financial statements by learning financial statement analysis techniques.

Learning Outcomes of the Course Unit

1   Will be able to explain why financial statement analysis should be conducted.
2   Will be able to prepare basic financial statements.
3   Will be able to apply financial statement analysis techniques.
4   Will be able to read/analyze financial statements.
5   Will be able to give decision about businesses with the help of financial ratios.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information about financial statement analysis.
2 Basic financial statements and concepts.
3 Basic financial statements and concepts.
4 Comparative financial statement analysis (Horizontal)
5 Comparative financial statement analysis (Horizontal)
6 Percentage Analysis (Vertical)
7 Mid-Term Exam
8 Mid-Term Exam
9 Percentage Analysis (Vertical), Trend Analysis
10 Financial Ratio Analysis
11 Financial Ratio Analysis
12 Fund Flow Statement
13 Statement of Change in Net Working Capital
14 Cash Flow Statement
15 Final Exam
16 Final Exam

Recomended or Required Reading

1) Prof. Dr. Nalân AKDOĞAN, Prof. Dr. Nejat TENKER, Mali Tablolar Analizi, Gazi Kitabevi Kasım 1998
2) Prof. Dr. Sabri BEKTÖRE, Prof. Dr. Ferruh Çömlekçi, Prof. Dr. Halim SÖZBILIR Mali Tablolar Analizi , Birlik ofset, Eskişehir.
3) Prof. Dr. Öztin AKGÜÇ, Mali Tablolar Analizi, Istanbul, 2006.
4) Prof. Dr. Ülkü ERGUN, Finansal Tablolar Analizi , Ilkem Ofset, Izmir 2003.

Planned Learning Activities and Teaching Methods

First the subject is theoretically explained, and then discussed in detail with the help of examples.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FIN FINAL EXAM
3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST * 0.60


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

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

yusuf.gumus@deu.edu.tr

Office Hours

Monday 13.30-15.30

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Tutorials 0 0 0
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 84

Contribution of Learning Outcomes to Programme Outcomes

PO/LO
LO.1
LO.2
LO.3
LO.4
LO.5