Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-512 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-512 Course Title: FINANCIAL REPORTING AND ANALYSIS Theoretical+Practice: 3+0 ECTS: 6
Year/Semester of Study 1 / Spring Semester
Level of Course 2nd Cycle Degree Programme
Type of Course Optional
Department ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer ÖMER SERKAN GÜLAL (serkangulal@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
Gaining the ability to analyze and interpret financial statements.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Defines the concept of financial analysis, demonstrates the ability to evaluate the reflections of financial analysis techniques in practice PO-6 Analyze financial events on a theoretical basis.
Examination
LO-2 Understands and analyzes the basic relationships between items in financial statements. PO-13 Theoretical knowledge about the importance of accounting for businesses, its scope, basic accounting concepts, financial and financial ratios and tables of enterprises, and the ability to use this information.
Examination
LO-3 Examines financial statements, presents the information obtained by filtering cause, effect and criticism in the form of reports. PO-13 Theoretical knowledge about the importance of accounting for businesses, its scope, basic accounting concepts, financial and financial ratios and tables of enterprises, and the ability to use this information.
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Introduction of the Uniform Chart of Accounts, preparation of the Balance Sheet and Income Statement.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Definition, Scope and Features of Financial Statements Lecture, Question and Answer
2 Examination of Financial Reports in Accordance with the Uniform Accounting System Lecture, Question and Answer
3 Review of Financial Reports in Compliance with IAS/IFRS Lecture, Question and Answer
4 Examination of the Balance Sheet according to the Uniform Accounting System and IAS/IFRS Lecture, Question and Answer
5 Examination of the Income Statement according to the Uniform Accounting System and IAS/IFRS Lecture, Question and Answer
6 Conceptual Framework and IAS 1 - Review of the Standard for the Presentation of Financial Statements Lecture, Question and Answer
7 Introduction to Analysis of Financial Statements Lecture, Question and Answer
8 mid-term exam
9 Analysis Techniques (Horizontal, Vertical, Trend Analysis) Lecture, Question and Answer
10 Analysis Techniques (Ratio Analysis) Lecture, Question and Answer
11 Tables Used in Fund Movements and Monitoring Lecture, Question and Answer
12 Cash Flow Statement Lecture, Question and Answer
13 Consolidation procedures and Calculation of Goodwill Review IAS 10 and IAS 28 standards Lecture, Question and Answer
14 Consolidation Procedures and Calculation of Goodwill Lecture, Question and Answer
15 Consolidation Procedures and Calculation of Goodwill Lecture, Question and Answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Mehmet Emin Arat, Ayten Çetin: Finansal Durum Tabloları Analizi, Marmara Üniversitesi Nihat Sayar Eğitim Vakfı Yayınları, İstanbul 2011
2 Öztin Akgüç: Mali Tablolar Analizi, Avcıol Basım Yayın, İstanbul 2013
Required Course instruments and materials
Textbooks, Notebook, Blackboard

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 3 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 3 14 42
       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 3 7 21
mid-term exam 2 1 2
Own study for final exam 4 7 28
final exam 3 1 3
0
0
Total work load; 180