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 5039 FINANCIAL STATEMENT ANALYSIS AND TECHNIQUES COMPULSORY 3 0 0 6

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Accounting

Course Objective

Financial statements are to be organized, examined in detail and analyzed.

Learning Outcomes of the Course Unit

1   To differentiate between financial statements
2   To Evaluate the process of financial reporting in publicly traded / non-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
2 Financial information system in general and financial statements Accounting Concepts and Principles used for Preparation of Financial Statements
3 Qualifications, Assumptions and Limitations of Financial Statements Effects of Accounting Standards and Inflatiton on Financial Statements
4 Balance Sheet
5 Income Statement and Statement of Cost of Goods Sold
6 Cash Flow Statement
7 Flow of Funds Statement and Statement of Changes in Net Working Capital
8 Statement of Changes in Equity and Statement of Profit Appropriation
9 Consolidated Financial Statements
10 Methods and Types of Financial Statement Analysis
11 Comparative Analysis
12 Vertical Analysis
13 Trend Analysis
14 Ratio Analysis

Recomended or Required Reading

Main Resources:
AKDOĞAN, N. ve TENKER, N. Finansal Tablolar ve Mali Analiz Teknikleri. Ankara
LEWIS, R. Financial Statement Analysis: A New Approach
ERGUN, Ü. ve GÖNEN, S. (2022). MSUGT ve TMS/TFRS Ile Uyumlu Finansal Tablolar Analizi. Kıran Yayıncılık: Izmir
ARAT, M. E., ÇETIN, A. ve KELEŞ, E. Finansal Analiz ve Uygulamaları. Beta Yayınları: Istanbul
All books about Financial Statements

Supplementary Resources:
National and international literature about the course

References:
Web pages of companies in different sector

Planned Learning Activities and Teaching Methods

Tehniques are included in Evaluation Methods and Workload calculation parts in detail.
Theorical Lecturing, Problem Solving, Case Study

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 * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated according to midterm, final examinations, presentations and reports about their term research.

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

To be announced.

Office Hours

Determination of the course by the instructor according to the course program of each semester

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Tutorials 14 3 42
Preparation for midterm exam 1 10 10
Preparation for final exam 1 15 15
Preparing assignments 1 20 20
Preparing presentations 1 6 6
Preparations before/after weekly lectures 14 3 42
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 139

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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