Financial Statement Analysis
Accounting and Tax Applications
Vocational School of A.Riza Veziroglu
Short Cycle (Associate's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Financial Statement Analysis | MUP221 | Elective | Associate degree | 2 | Fall | 3 |
Name of Lecturer(s)
Associate Prof. Dr. Mehmet Emre ERGİN
Assistant Prof. Dr. Muhammed BAMYACI
Assistant Prof. Dr. Ali İhsan BAŞOL
Assistant Prof. Dr. Oğuz YAVUZYILMAZ
Lecturer Hüseyin SOYDAŞ
Lecturer Tolga Anıl TOPDEMİR
Lecturer Ahmet YANIK
Lecturer Öznur AKTAŞ
Lecturer Dr. Nimet ÇAKIR
Lecturer Dr. Nurcan GÜNCE
Learning Outcomes of the Course Unit
1) List the financial statements that are used in a firm, the parties who use them and their aims
2) Apply horizontal analysis
3) Apply vertical analysis
4) Applyt trend analysis
5) Apply ratios for the analysis
6) Comment on the financial staments according to four different analyse results which are performed
7) Discuss the manipulations in the financial statements
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 7 | No relation | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None.
Course Contents
This course provides students with the knowledge of basic concepts: summarize the financial situation in firms, the importance of financial structure analysis, tables used in financial analysis, balance sheet, income statement, financial statement analysis techniques, comparative analysis techniques, the percentage method, trend method; ratio analysis, limitations of ratio analysis, cash flow analysis, changes in net working capital statement
Weekly Schedule
1) Basic concepts2) Summarizing the financial situation in enterprises
3) The importance of financial structure analysis
4) Used in financial analysis statements; Balance Sheet
5) Used in Financial Analysis Tables; Income Statement
6) Analysis techniques; Comparative analysis technique
7) Percentage method
8) Midterm Exam
9) Trend Method
10) Ratio analysis, Ratio Analysis of The Boundaries
11) Funds flow analysis, funds flow statement
12) Net changes in working capital statement
13) Cash Flow Statement
14) Profit distribution table
15) Table of changes in equity
16) Final Exam
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Drill and Practice
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required