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 R. ŞEBNEM YAŞAR

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 according to IFRS
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, presentation of financial statements under IFRS
3 Main purposes of financial analysis, basic financial analysis techniques
4 Vertical analysis
5 Vertical analysis
6 Horizontal analysis
7 Horizontal analysis
8 Mid-Term Exam
9 Trend analysis
10 Trend analysis
11 Ratio analysis
12 Ratio analysis
13 Net working capital, working capital management
14 Financial statement analysis within the scope of IFRS
15 Financial statement analysis within the scope of IFRS

Recomended or Required Reading

Textbook: Finansal Tablolar Analizi - Anadolu Üniversitesi Açıköğretim Fakültesi Yayınları
Supplementary Book: Aydın Karapınar, Figen Zaif (2021) Finansal Analiz. Gazi Kitabevi
Bekir Elmas (2023). Finansal Tablolar Analizi. Nobel Yayıncılık
Other 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 RO Rapor/Ödev
3 FN Final
4 FCG FINAL COURSE GRADE VZ*0.20 + RO*0.20 + FN* 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) VZ*0.20 + RO*0.20 + BUT* 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term exam, group assignment report, and final exam. 80% of the assignment grade is determined by the evaluation of the instructor, and 20% is determined by the evaluation of group members.

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)

sebnem.yasar@deu.edu.tr

Office Hours

Wednesday 13:00 - 14:00
Thursday 20:30 - 21:30

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Preparing assignments 1 20 20
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 112

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.111
LO.211
LO.311
LO.4111
LO.511111

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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