BAYBURT University Information Package / Course Catalogue

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Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
SY408.4Financial Analysis Techniques in Health InstitutionsElective483
Level of Course Unit
First Cycle
Objectives of the Course
Analysis and interpretation of financial statements with basic analysis techniques.
Name of Lecturer(s)
Öğr. Gör. Aydoğan DURSUN
Learning Outcomes
1To be able to understand financial statement needs, to apply and interpret financial analysis techniques, to define basic financial statements
2Explain the regulation of financial tables used in establishments according to determined standards
3Demonstrate and use basic financial analysis techniques
4According to the results of financial analysis, the current situation of the business and the tendency of development
5Apply computer and financial analysis techniques
Mode of Delivery
Normal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Balance sheet and income table definition, techniques used in financial statement analysis, vertical percentage analysis, comparative financial statement analysis, trend analysis, present value method, fund flow chart, cash flow chart, other charts, reports.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Financial Analysis Concept
2Types of financial statements
3Balance sheet and income statement
4Analysis Techniques I
5Analysis Techniques II
6Horizontal Analysis
7Vertical Analysis
8MIDTERM EXAM
9Rate Analysis
10Fund flow chart and net working capital exchange chart
11Cash flow chart
12Equity change table
13Kâr dağıtım tablosu
14Evaluation of analysis results and analysis report
15Financial analysis applications in health institutions
Recommended or Required Reading
Durmuş, A. H. Arat, M. E. 2000; Mali Tablolar Tahlili: İlkeler ve Uygulamalar, Marmara Üniversitesi Nihad Sayar Eğitim Vakfı Yayınları No. 521-755, İstanbul. Dağlı, H. 2007; Finansal Yönetim, Derya Kitabevi, Trabzon.
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14342
Question-Answer14114
Self Study14114
Individual Study for Mid term Examination188
Individual Study for Final Examination199
TOTAL WORKLOAD (hours)90
Contribution of Learning Outcomes to Programme Outcomes
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15
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High