Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / İŞL410 - BUSINESS ADMINISTRATION

Code: İŞL410 Course Title: FINANCIAL STATEMENT ANALYSIS Theoretical+Practice: 3+0 ECTS: 7
Year/Semester of Study 4 / Spring Semester
Level of Course 1st Cycle Degree Programme
Type of Course Compulsory
Department BUSINESS ADMINISTRATION
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr)
Name of Lecturer(s) AHMET TANÇ,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
To understand the underlying concepts of financial reporting, accounting policy choice, To understand and interpret financial statements To understand and interpret firm valuation, innovation, and value creation analysis.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can conclude the financial structure of enterprises. PO-9 have knowledge of basic information, usage, evaluation and making comment about business finance, of analyzing the economic, social and financial developments, of understanding of financial systems, of financial planning and of interpretation of financial statements belonging to firms.
Examination
LO-2 Can reports businesses on their decisions by interpreting the financial statements . PO-9 have knowledge of basic information, usage, evaluation and making comment about business finance, of analyzing the economic, social and financial developments, of understanding of financial systems, of financial planning and of interpretation of financial statements belonging to firms.
Examination
LO-3 Can compare businesses' financial statements to the financial statements of other enterprises PO-9 have knowledge of basic information, usage, evaluation and making comment about business finance, of analyzing the economic, social and financial developments, of understanding of financial systems, of financial planning and of interpretation of financial statements belonging to firms.
Examination
LO-4 Can perform static and dinamic analyzes about the financial statements. PO-9 have knowledge of basic information, usage, evaluation and making comment about business finance, of analyzing the economic, social and financial developments, of understanding of financial systems, of financial planning and of interpretation of financial statements belonging to firms.
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
The course involves the examination of basic concepts of financial statements and basic topics of techniques of financial analysis.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 The Basic Accounting Concepts and Importance of and Analysis. Lecturing
2 Basic Financial Statements. Lecturing
3 Supplementary statements. Lecturing
4 Financial Analysis Techniques. Lecturing
5 Comparative statements analysis. Lecturing and discussion
6 Trend analysis. Lecturing and discussion
7 Common-size percentage. Lecturing and discussion
8 mid-term exam
9 Ratio analysis. Lecturing and discussion
10 Liquidity Ratios, Financial Ratios. Lecturing and discussion
11 Asset Ratios, Profitability Ratios. Lecturing and discussion
12 Stock Market Performance Ratios. Lecturing and discussion
13 Application-1 Financial Analysis Techniques Example application, discussion, interpretation
14 Application-2 Financial Analysis Techniques Example application, discussion, interpretation
15 Application-3 Financial Analysis Techniques Example application, discussion, interpretation
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Akdoğan, Nalan; Tenker, Nejat; Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, 2010.
2 Çabuk, Adem; Lazol, İbrahim, Mali Tablolar Analizi, Ekin Yayınları, 2010.
3 Akgüç, Öztin, Mali Tablolar Analizi, Avcıol Basım Yayım, 2010.
Required Course instruments and materials
textbook and article.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 2 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 2 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 3 14 42
       b) Search in internet/Library 6 14 84
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 4 4 16
mid-term exam 2 1 2
Own study for final exam 4 5 20
final exam 2 1 2
0
0
Total work load; 208