COURSE UNIT TITLE

: FINANCIAL STATEMENTS ANALYSIS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ISL 3009 FINANCIAL STATEMENTS ANALYSIS ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Econometrics
Economics (Evening)
Econometrics (Evening)
Econometrics (Evening)
Economics
Econometrics
Public Finance
Public Finance (Evening)

Course Objective

Introducing the financial statements and redounding to understand, analyze and comment the basic relationships between the elements placed in these statements.

Learning Outcomes of the Course Unit

1   To organize the financial statements
2   To understand the changes that happened to the financial statements in the scope of Uniform Accounting System after Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS)
3   To apply the analysis techniques for bringing up the changes that take place in financial statement elements within the years.
4   Transformation of data gathered from analysis into information to be used economic or financial decision making of a business
5   Making use of gathered information in future planning

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
2 Historical Development of Financial Statements in the World and in Türkiye
3 Financial Statement Users and Features That Financial Statements Should Have
4 Accounting Concepts to be Basis in Preparing Financial Statements
5 Editing the Cost of Sales Table
6 Editing the Income Statement
7 Editing the Balance Sheet
8 Preparation of Cash Flow Statement and Statement of Changes in Equity
9 Preparation of Profit Distribution Table and Net Working Capital Change Table
10 General Explanations About Financial Analysis Types and Techniques
11 Horizontal Analysis
12 Vertical Analysis
13 Trend Analysis
14 Ratio Analysis

Recomended or Required Reading

ERGUN, Ülkü ve GÖNEN Seçkin (2022), MSUGT ve TMS/TFRS ile Uyumlu Finansal Tablolar Analizi, Kıran Yayıncılık, Izmir.

ŞAMILOĞLU ,Famil ve AKGÜN, Ali Ihsan (2015), Finansal Raporlama Standartlarına Uygun Finansal Tablolar Analizi, Ekin Yayıncılık:Bursa

Planned Learning Activities and Teaching Methods

Oral Presentation and Case Study

Assessment Methods

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


Further Notes About Assessment Methods

None

Assessment Criteria

Students are assessed with the grades they get from the midterm and final exam.

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

Prof. Dr. Seçkin GÖNEN
Dokuz Eylul University
Faculty of Economics and Administrative Sciences
Department of Accounting and Finance
e-mail:seckin.gonen@deu.edu.tr
Tel:0232 301 05 60

Office Hours

Each semester is determined according to the curriculum.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 20 20
Preparations before/after weekly lectures 14 3 42
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 121

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.1
LO.211
LO.3
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

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