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
2 Historical Development of Financial Statements in the World and in Türkiye
3 Financial Statement Users and Features That Financial Statements Should Have
4 Statement of Financial Position
5 Statement of Profit or Loss and Other Comprehensive Income for the Period
6 Statement of Cash Flows
7 Statement of Changes in Equity
8 The Concept and Importance of Notes in Financial Statements
9 Nature and Prerequisites of Financial Statement Analysis
10 Financial Analysis Types and Techniques
11 Horizontal Analysis
12 Vertical Analysis
13 Trend Analysis
14 Ratio Analysis

Recomended or Required Reading

Main Resources:
1- ERGUN Ülkü ve GÖNEN Seçkin, MSUGT ve TMS/TFRS Ile Uyumlu Finansal Tablolar Analizi, Kıran Yayıncılık, Izmir 2022

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


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 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

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 14 3 42
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) 124

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

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