Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Prof. Dr. Abdurrahman FETTAHOĞLU
Associate Prof. Dr. Ahmet Cemkut BADEM
Associate Prof. Dr. Sibel FETTAHOĞLU
Associate Prof. Dr. Hakan KAPUCU

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) Explaining fundementals about financial statements.
2) Explaining balance sheet, definition, features, importance, structure of balance sheet.
3) Explaining income statement, definition, features, importance, structure of income statement.
4) Explaining cash flow statement, definition, features, importance, structure of cash flow statement.
5) Explaining definition of financial statement analysis, preparing financial statements for analysis.
6) Making horizontal financial statement analysis,vertical financial statement analysis , trend and ratio analysis.
7) Preparing analysis report.

Program Competencies-Learning Outcomes Relation

		Program Competencies
		1	2	3
Learning Outcomes
	1	High	Low	Middle
	2	High	Low	Middle
	3	High	Low	Middle
	4	High	Low	Middle
	5	High	Low	Middle
	6	High	Middle	Middle
	7	High	High	High

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Not Required

Course Contents

This course covers knowledge on financial statements, fundemental financial statements: balance sheet, income statement, other financial statements: cash flow statement, working capital statement, preparing the financial statements for analysis, analysis of financial statements, financial analyse methods: comperative statements analysis, percentage analysis, trend analysis, ratio analysis, financial reporting.

Planned Learning Activities and Teaching Methods

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)