Financial Analysis
Accounting and Finance
Institute of Social Sciences
Second Cycle (Master's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Financial Analysis | MUF127 | Elective | Master's degree | 1 | Fall | 6 |
Name of Lecturer(s)
??? Sosyal Bilimler Enstitüsü
Prof. Dr. Abdurrahman FETTAHOĞLU
Prof. Dr. Vasfi HAFTACI
Associate Prof. Dr. Ferah YILDIZ
Learning Outcomes of the Course Unit
1) Explaining horizontal financial statement analysis.
2) Explaining vertical financial statement analysis.
3) Explaining trend analysis.
4) Explaining ratio analysis.
5) Explaining basis financial statements
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||
| 1 | 2 | 3 | ||
| Learning Outcomes | ||||
| 1 | High | High | High | |
| 2 | High | High | High | |
| 3 | High | High | High | |
| 4 | High | High | High | |
| 5 | High | High | High | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Financial Statement Analysis
Course Contents
518/5000 Globalization process and mergers, factors leading to mergers (economies of scale, efficiency and productivity, market power, tax advantages), Merger types (horizontal growth, vertical growth, cross growth, growth in similar areas), stages of mergers (research, analysis and valuation, determination of merger conditions, problems in mergers), valuation of companies (traditional methods, modern methods), calculation of company value in mergers and acquisitions.
Weekly Schedule
1) Definition of financial statements, types, preparation methods, valuation principles, valuation criteria2) Turkey held financial statements, balance sheet to the TTK , balance sheet according to the Tax Code, according to SPK record
3) Fundamental principles of balance sheet, behaviors against them, balance sheet types, balance sheet theories
4) Formation of income statement, income statement in production enterprises, formation of income statement according to accounting systems
5) Preparation of financial statements for analysis, un-adjusted balance sheet, issued balance sheet, income and expense accruals, period separation of income and expenses, balance sheet form ready for analysis.
6) Methods of analysis of financial statements: comparative tables, vertical percentage, horizontal percentage, ratio
7) Application of analysis methods to financial statements and finding the results of analysis
8) midterm
9) Application of analysis methods to financial statements and finding the results of analysis.
10) Application of ratio method, finding the results of analysis
11) Evaluation of the results of the analysis, interpretation, report writing
12) Effect of inflation on financial statements, effect on analysis, dynamic analysis, elimination
13) Consolidated financial statements, principles of preparation, international standards, example
14) Proforma financial statements, preparation, sample
15) Intellectual capital to be taken into account in the analysis of financial statements
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Language of Instruction
Turkish
Work Placement(s)
Not Required