| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İDR524 | Finansal Muhasebe Vaka Çalışmaları | Elective | 1 | 2 | 6 |
|
| Level of Course Unit |
| Third Cycle |
| Objectives of the Course |
| The aim of this course is to provide students with the ability to interpret financial statements and accounting cases by giving information about financial statements, which have important applications in economic developments, distribution of financial resources and economic welfare. |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | Provides students with information on the preparation of financial statements | | 2 | Provides students with information on the interpretation of financial statements | | 3 | It is useful in analyzing financial statements with various analysis techniques. | | 4 | Provides a guiding effect in matters such as investment, budgeting, decision making |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| In this course, the analysis and interpretation of financial statements with various analysis techniques (comparative table analysis, vertical analysis, trend analysis, ratio analysis) will be explained through sample applications by giving information about financial statements. |
| Weekly Detailed Course Contents |
|
| 1 | Generally Accepted Accounting Principles; Financial Statements; Income Statements; Balance; Cash Flow Statement Textbook | | | | 2 | Accounting Principles and Practices, Comparative Financial Statement Analysis | | | | 3 | Ratio Analysis in Financial Statements; Profit Analysis, Short-Term Liquidity, Capital Structure and Adequacy | | | | 4 | Forecast and Proforma Tables | | | | 5 | Earnings Based Analysis and Evaluation | | | | 6 | Analysis of Financial Movements; Possible Liabilities; Pension Bonus; Undistributed Winnings | | | | 7 | Analysis of Investment Movements | | | | 8 | Analysis of Investment Movements; Facility Existence and Natural Resources; Abstract Assets | | | | 9 | Analysis of Business Activities; Income and Earnings; Accrual Based Expenditures | | | | 10 | Intercompany Investments; Business Combinations; Consolidated Financial Statements | | | | 11 | International Activities, International Accounting; | | | | 12 | Budgeting | | | | 13 | Interpretation of financial statements | | | | 14 | Overview and case studies | | | | 15 | Final exam | | |
|
| Recommended or Required Reading |
| 1. Osman Okka : Finansal Yönetim Örnek Olaylar ve Örnek Çözümler
2. Ali Ceylan Finansal Yönetim |
| 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 | 30 | | End Of Term (or Year) Learning Activities | 70 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 3 | 3 |
| Attending Lectures | 14 | 3 | 42 |
| Case Study | 11 | 2 | 22 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 40 | 40 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | 1 | 3 | 2 | 3 | 3 | | LO2 | 3 | 1 | 2 | 1 | 2 | 2 | | LO3 | 1 | 3 | 1 | 4 | 4 | 3 | | LO4 | 3 | 2 | 2 | 4 | 2 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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