COURSE UNIT TITLE

: FINANCIAL REPORTING AND ANALYSIS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MSF 5104 FINANCIAL REPORTING AND ANALYSIS ELECTIVE 3 0 0 7

Offered By

Accounting and Finance (English)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR EFE ÇAĞLAR ÇAĞLI

Offered to

Accounting and Finance (English)

Course Objective

Financial statements are the most comprehensive source of information used to evaluate an organizations past performance and future prospects. The objective of the course is to provide students with a set of tools to effectively analyze an organizations financial statements and understand the value of accounting information in decision making and valuation.

Learning Outcomes of the Course Unit

1   Identify business strategies and associated risks.
2   Assess reporting and disclosure choices given the economic environment in which the organization operates.
3   Use ratios and other analytical methods to evaluate and forecast performance.
4   Understand the potential of accounting information to assist in valuation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Overview of Financial Reporting and FSA
2 Income versus Cash Flow
3 Accounting Quality
4 Analysis of Operating Activities
5 Analysis of Operating Activities
6 Analysis of Investing Activities
7 Analysis of Investing Activities
8 Midterm
9 Analysis of Investing Activities
10 Forecasting and Valuation
11 Forecasting and Valuation
12 Forecasting and Valuation
13 Group Project Presentations
14 Review

Recomended or Required Reading

1. Revsine, Collins, Johnson. (2005). Financial Reporting and Analysis. 3rd Eds. New Jersey: Pearson Publishing.
2. Palepu, Healy, Peek. (2010). Business Analysis and Valuation IFRS Edition. 2nd Eds. United Kingdom

Planned Learning Activities and Teaching Methods

Lecture, discussions, case studies, problem solving.

Assessment Methods

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


Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will identify business strategies and associated risks.
2. The students will assess reporting and disclosure choices given the economic environment in which the organization operates.
3. The students will use ratios and other analytical methods to evaluate and forecast performance.
4. The students will use accounting information in valuation.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.

Contact Details for the Lecturer(s)

fatih.dalkilic@deu.edu.tr

Office Hours

To be announced later

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for midterm exam 1 35 35
Preparation for final exam 1 40 40
Preparations before/after weekly lectures 14 3 42
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 163

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15555555
LO.25555555
LO.35555555
LO.45555555