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 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 and Principles to be Basis in Preparing Financial Statements
5 Editing the Cost of Sales Table
6 Editing the Income Statement and a Statement of Profit or Loss and Other Comprehensive Income for the Period
7 Editing the Balance Sheet and a Statement of Financial Position
8 Preparation of a Statement of Cash Flows and Statement of Changes in Equity
9 The Importance of the Note Concept in Terms of Financial Statements
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

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

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


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 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 20 20
Preparing assignments 1 12 12
Preparing presentations 1 5 5
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 140

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

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