| Course Name | Financial Statement Analysis |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| BA 432 | Fall/Spring | 3 | 0 | 3 | 6 |
| Prerequisites | None | |||||
| Course Language | English | |||||
| Course Type | Elective | |||||
| Course Level | First Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | ||||||
| Assistant(s) | ||||||
| Course Objectives | This course focuses on users of financial information and their needs, rather than the preparation of financial accounting data. The major objective of this course is to improve students’ ability to understand financial statements and to provide them with the ability to perform financial statement analysis. |
| Learning Outcomes | The students who succeeded in this course;
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| Course Description | This course is designed to prepare you to interpret, analyze financial statements effectively and efficiently by providing an advanced understanding of the fundemental concepts, tools, techniques of financial statement analysis and examine their application to stategic planning and decision making |
| Related Sustainable Development Goals | |
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| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Overview of Financial Statement Analysis – Introduction to business analysis and analysis tools – ratio analysis, common size analysis, comparative analysis | Chapter 1 |
| 2 | Overview of Financial Statement Analysis – Introduction to business analysis and analysis tools - ratio analysis, common size analysis, comparative analysis | Chapter 1 |
| 3 | Financial Reporting and Analysis – Reporting environment, accounting analysis | Chapter 2 |
| 4 | Analyzing Financing Activities – Analysis of liabilities, leases contingent liabilities, off-balance sheet financing and analysis of shareholders’ equity | Chapter 3 |
| 5 | Analyzing Investing Activities – Analysis of current, long-term, plant and intangible assets | Chapter 4 |
| 6 | Analyzing Investing Activities - Analysis of intercorporate investments | Chapter 5 |
| 7 | Mid-term exam | |
| 8 | Analyzing Operating Activities – Analysis of income, revenue and expenses | Chapter 6 |
| 9 | Cash Flow Analysis | Chapter 7 |
| 10 | Return on Invested Capital and Profitability Analysis | Chapter 8 |
| 11 | Prospective Analysis | Chapter 9 |
| 12 | Credit Analysis – Liquidity and solvency analysis | Chapter 10 |
| 13 | Equity Analysis and Valuation | Chapter 11 |
| 14 | Review of the Semester | - |
| 15 | Review of the Semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Subramanyam, K. R., Wild, John J, Financial Statement Analysis, 10th Edition, New York, NY,McGraw-Hill Irwin, 2009. ISBN 978-0-07-337943-2. |
| Suggested Readings/Materials |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 10 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | - | |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 40 |
| Final Exam | 1 | 50 |
| Total |
| Weighting of Semester Activities on the Final Grade | 2 | 50 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 50 |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 15 | 4 | 60 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | - | ||
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 25 | |
| Final Exams | 1 | 35 | |
| Total | 168 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to solve problems with an analytical and holistic viewpoint in the field of business administration. | |||||
| 2 | To be able to present the findings and solutions to the business problems in written and oral formats. | |||||
| 3 | To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels. | |||||
| 4 | To be able to use innovative and creative approach for real-life business situations. | |||||
| 5 | To be able to demonstrate leadership skills in different business situations. | X | ||||
| 6 | To be able to interpret the reflections of new technologies and softwares to business dynamics. | X | ||||
| 7 | To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective. | |||||
| 8 | To be able to act in accordance with the scientific and ethical values in studies related to business administration. | X | ||||
| 9 | To be able to work efficiently and effectively as a team member. | X | ||||
| 10 | To be able to have an ethical perspective and social responsiveness when making and evaluating business decisions. | |||||
| 11 | To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). | |||||
| 12 | To be able to speak a second foreign at a medium level of fluency efficiently. | |||||
| 13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
