COURSE UNIT TITLE

: FINANCIAL STATEMENTS ANAYSIS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4222 FINANCIAL STATEMENTS ANAYSIS COMPULSORY 3 0 0 4

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to give an understanding of financial statements which are tools for providing information which stakeholders can use in economic decision making.

Learning Outcomes of the Course Unit

1   Being able to explain the need for financial statements and financial analysis.
2   Being able to explain principles of financial statements.
3   Being able to use various techniques to analyse financial statements.
4   Being able prepare financial statements.
5   Being able to interpret the results of financial statements analysis.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Conceptual framework for financial reporting, development of the financial statements, the business environment and the responsibility to inform users of the financial statements
2 Objectives of financial statements
3 Presentation of the financial statements under IFRS
4 IAS 7 Statement of cash flows
5 IAS 10 Events after the reporting period
6 Financial leverage ratios, activity ratios, comparative analysis of financial statements
7 Mid-Term Exam
8 Mid-Term Exam
9 Basic financial analysis techniques
10 Distribution of commercial profit, differences related to valuation between Turkish Tax Procedure Law and IFRS, profit after tax
11 Profit distribution statement
12 Effects of estimation and valuation methods on financial statements
13 Case studies
14 Case studies

Recomended or Required Reading

Textbook(s): TÜRMOB UFRS Eğitim Notları
Supplementary Book(s): Elitaş ,C. "UFRS Uygulamaları", PricewaterhouseCoopers, "UFRS Cep Kılavuzu", Akgüç, Ö. "Finansal Yönetim"
Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Case studies
3. Question and answer
4. Group work
5. Research and individual learning

Assessment Methods

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


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

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

funda.diril@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 4 48
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 11 11
Preparation for final exam 1 15 15
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

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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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