| Course Name | Financial Statements |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| MUH 206 | Spring | 3 | 0 | 3 | 5 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Required | |||||
| Course Level | Short Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | The purpose of this course is to provide students with the relevant and detailed information about the each type of financial statements and the methods for financial analysis to draw useful and appropriate conclusions from the information obtained from financial statements. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | Having the relevant and detailed information about the each type of financial statements and the methods for financial analysis the students will be able to draw useful and appropriate conclusions from the information obtained from financial statements. |
| Related Sustainable Development Goals | |
|
| Core Courses | X |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Main concepts of the financial analysis | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 3-10. |
| 2 | Primary Financial Statements - Balance-Sheet | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 10-36. |
| 3 | Primary Financial Statements - Income Statement | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 36-40. |
| 4 | Other Financial Statements - Statement of Cost of Sales | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 40-49. |
| 5 | Other Financial Statements - Statement of Funds Flow, Statement of Cash Flow | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 50-71. |
| 6 | Other Financial Statements - Statement of Profit Distribution, Statement of Changes in Equity | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 72-75. |
| 7 | Other Financial Statements - Statement of Change in Net Working Capital | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 76-84. |
| 8 | MID-TERM EXAM | MID-TERM EXAM |
| 9 | Methods of Financial Analysis - Horizontal Analysis | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 155-170. |
| 10 | Methods of Financial Analysis - Vertical Analysis | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 189-199. |
| 11 | Methods of Financial Analysis - Trend Analysis | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 183-188. |
| 12 | Methods of Financial Analysis - Ratio Analysis | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 202-217. |
| 13 | Methods of Financial Analysis - Ratio Analysis | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 218-247. |
| 14 | Presentations on the Financial Statements of the Stock Exchange Companies | Presentations |
| 15 | Review of The Term | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. |
| 16 | FINAL EXAM | FINAL EXAM |
| Course Notes/Textbooks | Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Mali Tablolar Analizi Yrd. Doç Dr. Mustafa SAVCI, Ekin Kitabevi 2017, ISBN: 6053274377. |
| Suggested Readings/Materials | Finansal Analiz, Prof. Dr. Aydın KARAPINAR, Prof. Dr. Figen AYIKOĞLU ZAİF, SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan Bahadır, www.kap.org.tr. |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 10 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 1 | 20 |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 30 |
| Final Exam | 1 | 40 |
| Total |
| Weighting of Semester Activities on the Final Grade | 3 | 60 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 40 |
| 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 | 0 | ||
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 1 | 25 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 30 | |
| Final Exams | 1 | 38 | |
| Total | 141 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to explain the scope, importance and functions of the accounting process | X | ||||
| 2 | To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting | X | ||||
| 3 | To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle | |||||
| 4 | To be able to analyze the financial statements like balance sheet and income statement | X | ||||
| 5 | To be able to use computer related software programs and field related computer applications | |||||
| 6 | To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management | |||||
| 7 | To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange | |||||
| 8 | To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena | |||||
| 9 | To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic | X | ||||
| 10 | To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field | |||||
| 11 | To be able to make decisions based on the principles of professional ethics, accountability and responsibility | |||||
| 12 | To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment | |||||
| 13 | To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
