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
İKT408.7B2Financial Analysis TechniquesElective485
Level of Course Unit
First Cycle
Objectives of the Course
The aim of this course is to analysis of basic financial tables.
Name of Lecturer(s)
Dr. Öğr. Üyesi Eşref KULOĞLU
Learning Outcomes
1Understand lack of financial statement, applying and commenting financial analysis technic, efining basic financial statement
2Explain regulation of financial statement in enterprises in terms of specific standarts
3Show and using basic financial statements technics
4Show developing process and state of play of enterprices in terms of financial analysis results
5Show developing process and state of play of enterprices in terms of financial analysis results
Mode of Delivery
Normal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Definition of balance and income sheet, techniques for financial tables analysis, vertical percents method, comparison financial tables analysis, trend analysis, present value method, fund flow table, cash flow table, other tables, reports
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Course outline
2The basic concepts; classification of financial statements, important of financial statements
3The basic financial statementes; balance sheet and income statement, book value and market value concepts, liquidity and profit concepts, tax and deprecations
4Balance sheet and income statement analysis; financial ratios analyis (liquidity ratios, efficiency ratios, leverage ratios, profitability ratios, market-value ratios)
5Balance sheet and income statement analysis; financial ratios analyis (liquidity ratios, efficiency ratios, leverage ratios, profitability ratios, market-value ratios)
6Balance sheet and income statement analysis; trend analysis and percentage analysis methods
7Balance sheet and income statement analysis: case study
8Mid-term exam
9Du pont control system
10The statement of cash flow; profit and cash flow concepts, impotant of cash flow, sections in the cash flow statement
11The statement of cash flow analysis
12The statement of found flow; found concept, sections in the found flow statement, analysis
13The statement of found flow analysis
14The statement of net working capital; working capital and net working capital concepts, net working capital statement analysis
15Review
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
Self Study14456
Individual Study for Mid term Examination12020
Individual Study for Final Examination12525
TOTAL WORKLOAD (hours)146
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
LO14323331
LO23433351
LO34344341
LO43224241
LO54445552
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High