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 |