| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İDR523 | Finansal Tablolar Analizi ve Uygulamaları | Elective | 1 | 1 | 6 |
|
| Level of Course Unit |
| Third Cycle |
| Objectives of the Course |
| The aim of this course is to learn how to prepare and report the consolidated financial statements. |
| Name of Lecturer(s) |
| Doç. Dr. Ünal GÜLHAN |
| Learning Outcomes |
| 1 | Learn the basic concepts of financial statements analysis | | 2 | Learns the basic financial statements used in the analysis of financial statements | | 3 | Apply analysis methods | | 4 | Recognize Proforma Table and Consolidated Tables | | 5 | Makes the Regulation of the Financial Statements According to the Determined Standards |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| Objectives of financial statements and analysis, types and arrangement of financial statements, financial analysis and financial decisions, the scope and types of financial analysis definition, correction of financial statements according to inflation, general evaluation |
| Weekly Detailed Course Contents |
|
| 1 | Basic and second financial statements. | | | | 2 | Objectives, scope and types of financial analysis. | | | | 3 | Financial statements and principles used in enterprises. | | | | 4 | To prepare financial statements according to standards. | | | | 5 | Financial analysis techniques. | | | | 6 | Comparative financial statement analysis. | | | | 7 | Horizontal analysis. | | | | 8 | midterm exam | | | | 9 | Trend (Percent) Analysis | | | | 10 | Fund flow tables | | | | 11 | Cash flow tables | | | | 12 | Working capital change tables | | | | 13 | Proforma and consolidated financial statements | | | | 14 | Ratio analysis. | | | | 15 | final exam | | |
|
| Recommended or Required Reading |
| Adem ÇABUK- İbrahim LAZOL. Mali Tablolar Analizi, Nobel Yayınları, 2008, Ankara * Ertuğrul ÇETİNER. İşletmelerde Mali Analiz, Gazi Kitabevi, 4. Baskı, 2005, Ankara. * Öztin Akgüç, Mali Tablolar Analizi, Muhasebe Enstitüsü |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | none |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 4 | 56 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 1 | 25 | 25 |
| Individual Study for Final Examination | 1 | 35 | 35 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 2 | 3 | 3 | 4 | 4 | | LO2 | 2 | 5 | 2 | 4 | 3 | 3 | | LO3 | 3 | 2 | 3 | 2 | 2 | 2 | | LO4 | 4 | 4 | 2 | 4 | 2 | 3 | | LO5 | 2 | 3 | 4 | 3 | 4 | 5 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
 |
| |