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 7060 FINANCIAL REPORTING AND ANALYSIS ELECTIVE 3 0 0 5

Offered By

Accounting and Finance Non-Thesis (Evening) (English)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

Accounting and Finance Non-Thesis (Evening) (English)
Business Administration for Executives (Non-Thesis-Evening) (English)

Course Objective

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

Learning Outcomes of the Course Unit

1   Understand the importance of company industry, strategy and performance while developing business strategies
2   Identify business strategies and associated risks.
3   Assess reporting and disclosure choices given the economic environment in which the organization operates.
4   Use ratios and other analytical methods to evaluate and forecast performance
5   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 INTRODUCTION - FINANCIAL ENVIRONMENT
2 FINANCIAL ANALYSIS TECHNIQUES
3 ACCOUNTING ANALYSIS
4 ANALYSIS OF FINANCIAL ASSETS
5 ANALYSIS OF FINANCIAL ASSETS
6 ANALYSIS OF INVENTORY
7 ANALYSIS OF INVENTORY
8 ANALYSIS OF PROPERTY, PLANT AND EQUIPMENT
9 ANALYSIS OF PROPERTY, PLANT AND EQUIPMENT
10 ANALYSIS OF INTANGIBLES
11 REVENUE ANALYSIS
12 CASH FLOW ANALYSIS
13 GROUP PROJECT PRESENTATIONS
14 GROUP PROJECT PRESENTATIONS

Recomended or Required Reading

Revsine, Collins, Johnson. (2005). Financial Reporting and Analysis. 3rd Eds. New Jersey: Pearson Publishing.
Palepu, Healy, Peek. (2010). Business Analysis and Valuation IFRS Edition. 2nd Eds. United Kingdom
The Earnings Game: Everyone Plays, Nobody Wins, Collingwood, Harris, Harvard Business Review,
June 2001.
Corporate Budgeting is Broken Let s Fix It, Jensen, M. Harvard Business Review, November 2001.

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

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

Will 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
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 121

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.1555455
LO.2555545
LO.3555445
LO.4555555
LO.5