Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH208 - ACCOUNTING AND TAX PRACTICES

Code: MUH208 Course Title: FINANCIAL STATEMENT ANALYSIS Theoretical+Practice: 3+1 ECTS: 4
Year/Semester of Study 2 / Spring Semester
Level of Course Short Cycle Degree Programme
Type of Course Compulsory
Department ACCOUNTING AND TAX PRACTICES
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer OĞUZ SAYGIN (osaygin@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The aim of this course is to understand the structure and functioning of financial statements and thus to gain the ability to apply and interpret financial analysis techniques.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can be able to analyze the basic financial statements. PO-4 Improve strategic approach and the notions of using public fundings effectively and efficiently and have the skill of quantitative and statistical searching and the skill of thinking.
 		Examination
LO-2 Can be able to make ratio analysis. PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information.
 		Examination
LO-3 Can be able to make trend analysis PO-4 Improve strategic approach and the notions of using public fundings effectively and efficiently and have the skill of quantitative and statistical searching and the skill of thinking.
PO-9 The decision making problems in real life students, Modelling using linear programming techniques, using the simplex and transportation to solve problems and gain skills to interpret the results obtained provide the technical and economical aspects.
 		Performance Project
LO-4 Can be able to prepare fund flow statement PO-4 Improve strategic approach and the notions of using public fundings effectively and efficiently and have the skill of quantitative and statistical searching and the skill of thinking.
PO-9 The decision making problems in real life students, Modelling using linear programming techniques, using the simplex and transportation to solve problems and gain skills to interpret the results obtained provide the technical and economical aspects.
 		Performance Project
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Financial statements and analysis techniques
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Review of Basic Financial Statements Narration / Case Study Method
2 Review of Additional Financial Statements Narration / Case Study Method
3 Financial Analysis Techniques Narration / Case Study Method
4 Comparative Analysis Technique and Case Company Review Narration / Case Study Method
5 Trend Analysis Technique and Case Study Narration / Case Study Method
6 Vertical Percentage Analysis Technique and Case Study Narration / Case Study Method
7 Fund Flow Analysis Technique and Case Study Narration / Case Study Method
8 mid-term exam
9 Comparative Analysis company application Narration / Case Study Method
10 Trend Analysis company application Narration / Case Study Method
11 Vertical Percentage Analysis company application Narration / Case Study Method
12 Fund Flow Analysis company application Narration / Case Study Method
13 Comparative Analysis Interpreting application data Narration / Case Study Method
14 Trend Analysis Interpreting application data Narration / Case Study Method
15 Interpreting Vertical Percentage Analysis Application data Narration / Case Study Method
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Akgüç, Ö. (1998). Finansal Yönetim. İstanbul: Muhasebe Enstitüsü Yayınları.
Required Course instruments and materials
Computer, projection

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper 12 1 30
9.Project
final exam 16 1 30

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 4 4 16
Outside Class
       a) Reading 2 1 2
       b) Search in internet/Library 4 4 16
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 8 4 32
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 10 2 20
mid-term exam 1 1 1
Own study for final exam 16 2 32
final exam 1 1 1
0
0
Total work load; 120