COURSE UNIT TITLE

: FINANCIAL STATEMENT ANALYSIS AND TECHNIQUES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 7059 FINANCIAL STATEMENT ANALYSIS AND TECHNIQUES COMPULSORY 3 0 0 6

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Accounting Non-Thesis (Evening)

Course Objective

Preparation, analysis and interpretation of primary and supplementary financial statements according to general comminique on accounting system application

Learning Outcomes of the Course Unit

1   To differentiate between primary and supplementary financial statements.
2   To evaluate the process of financial reporting in publicly traded companies.
3   To comprehend preparation and analysis of financial statements.
4   To interpret analyzed financial statements
5   To evaluate financial analysis applications in sectoral basis

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Explanations about Financial Information and Financial Statements Horizontal and vertical analysis techniques
2 Accounting Concepts and Principles that are Basis for Preparation of Financial Statements. Trend Analysis
3 Qualifications, Assumptions and Limitations of Financial Statements. Ratio Analysis
4 Cost Of Sales Statement Final Exam
5 Income Statement
6 Balance Sheet
7 Other Financial Statements (Statement of Cash Flows ,Statement of Changes in Equity and etc).
8 Midterm Exam
9 Fundamental concepts about financial statement analysis
10 Types and Methods of Financial Statement Analysis

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

Encouraging students to research by using sample case studies about lectures.

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 5 60
Preparation for midterm exam 1 12 12
Preparation for final exam 1 12 12
Preparing assignments 1 12 12
Preparing presentations 1 5 5
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 141

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51

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

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