| Course Name | Understanding Financial Reports |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| ISL 520 | Fall | 3 | 0 | 3 | 7.5 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Required | |||||
| Course Level | Second Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | ||||||
| Course Objectives | In this course, while underlying the importance of accrual, the accounting process for the preparation of financial statements will be transferred to the students with applications. Afterward, Balance Sheet and Income Statement analyzes will be made and the students will be able to understand other additional financial statements. After examining the Accounting Scandals and Crises, Corporate Reporting, Sustainability Reporting, and Integrated Reporting will be examined with case studies. |
| Learning Outcomes | The students who succeeded in this course;
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| Course Description | This course will teach students how to use accounting information at the executive level for both internal and external control. Financial accounting, Basic and Additional Financial Statements, Financial Statement Analysis, Corporate Reporting, Sustainability Reporting and Integrated Reporting will be discussed. |
| 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 | Basic Concepts of Economics, Business and Finance | Ekonomik Finansal Göstergeler Rehberi, Seçkin Yayıncılık, Ağustos 2019, Elif Çepni |
| 2 | Introduction to Accounting, Accounting Environment, and Accounting Process | Temel Muhasebe, Umuttepe Yayınları, 3 Mart 2014, Vasfi Haftacı |
| 3 | Basic Balance Sheet Equation, Analysis of Asset, Liability and Equity Account Items | Temel Muhasebe, Umuttepe Yayınları, 3 Mart 2014, Vasfi Haftacı |
| 4 | Analysis of Income Statement Items & Application | Temel Muhasebe, Umuttepe Yayınları, 3 Mart 2014, Vasfi Haftacı |
| 5 | Analysis of Financial Transactions, Accruals and Applications | Temel Muhasebe, Umuttepe Yayınları, 3 Mart 2014, Vasfi Haftacı |
| 6 | Accounting Practices of an Entity & Preparation of Balance Sheet and Income Statement | Temel Muhasebe, Umuttepe Yayınları, 3 Mart 2014, Vasfi Haftacı |
| 7 | Financial Statement Analysis - Ratio Analysis | Finansal Analiz, Uluslararası Finansal Raporlama Standartları ile Uyumlu, İlksan Matbaası, Eylül 2016, Zaif Karapınar |
| 8 | Financial Statement Analysis - Ratio Analysis Applications | Finansal Analiz, Uluslararası Finansal Raporlama Standartları ile Uyumlu, İlksan Matbaası, Eylül 2016, Zaif Karapınar |
| 9 | Financial Statement Analysis - Horizontal and Vertical Analysis | Finansal Analiz, Uluslararası Finansal Raporlama Standartları ile Uyumlu, İlksan Matbaası, Eylül 2016, Zaif Karapınar |
| 10 | Midterm | |
| 11 | Special Topics Affecting Financial Reports & Cash Flow Statement, Cost of Sales, Income Distribution and Importance of Changes in Stockholder Equity | Finansal Analiz, Uluslararası Finansal Raporlama Standartları ile Uyumlu, İlksan Matbaası, Eylül 2016, Zaif Karapınar |
| 12 | Accounting Scandals and Financial Crisis in Turkey | Etik: Muhasebe Mesleği Yönünden Değerlendirme, Aralık 2013, MU-DEN Yayınları, Çağnur Balsarı, Fatih Dalkılıç, Ulaş Çakar |
| 13 | Developments of International Financial Reporting Standards in Turkey & Corporate Governance Reporting | Kurumsal Yönetim Raporlama Rehberi, Mart 2019, SPK, https://spk.gov.tr/Sayfa/Dosya/1297 |
| 14 | Sustainability Reporting | Sürdürülebilirlik Raporlaması, Türkmen Kitabevi Begüm Öktem |
| 15 | Integrated Reporting | KURUMSAL RAPORLAMADA YENİ DÖNEM: ENTEGRE RAPORLAMA, Güler ARAS, Gaye Uğur Sarıoğlu, Ekim 2015, https://tusiad.org/tr/yayinlar/raporlar/item/8539-kurumsal-raporlamada-yeni-donem-entegre-raporiama |
| 16 | Review of the Semester |
| Course Notes/Textbooks | |
| Suggested Readings/Materials |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 20 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 1 | 20 |
| Presentation / Jury | ||
| Project | 1 | 30 |
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 30 |
| Final Exam | ||
| Total |
| Weighting of Semester Activities on the Final Grade | 4 | 100 |
| Weighting of End-of-Semester Activities on the Final Grade | ||
| 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 | 14 | 6 | 84 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 1 | 10 | |
| Presentation / Jury | |||
| Project | 1 | 21 | |
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 25 | |
| Final Exams | |||
| Total | 188 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to demonstrate general business knowledge and skills. | X | ||||
| 2 | To be able to demonstrate business communication skills effectively. | |||||
| 3 | To be able to deliver creative and innovative solutions to the business-related problems. | |||||
| 4 | To be able to evaluate the performance of business organizations through a holistic approach. | X | ||||
| 5 | To be able to lead their peers and companies for the achievement of business goals. | |||||
| 6 | To be able to perform well in teamwork projects and business tasks. | |||||
| 7 | To be able to exhibit an ethical and socially responsible behavior in conducting research and making business decisions. | X | ||||
| 8 | To be able to solve business related problems using analytical and technological tools and techniques. | X | ||||
| 9 | To develop a solution to business problems through systematic research. | X | ||||
| 10 | To be able to use a foreign language to follow information about the field of finance and participate in discussions in academic environments. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
