TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree With Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Know about the concept and types of financial statement and how they are prepared. 2) Learn related issues on how to prepare financial statements regarding Turkish Accounting Standards. 3) Learn which methods can be used in financial statement analysis. 4) Learn how to use the tools of financial statement analysis regarding the determination of the relationship between financial foundation and development of firms as well as financial items. 5) Understand the major sources of cash reported in the statement of cash flows, development of equity, solvency of current and non-current liabilities, efficiency in firm activities and profitability. 6) Learn how to use the information gathered from financial statements in decision making. 7) Learn how to analyze the financial statements of banks and insurance companies. 8) Learn how to analyse the financial statements of companies from different countries.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Horizontal, vertical, trend and ratio analyzes of financial statements, capital budgeting decisions and management, fundamental and technical analysis and examination of company valuation methods constitute the content of the course.
COURSE CONTENTS	WEEK TOPICS 1st Week The Financial Statement Concept 2nd Week The General Characteristics of Financial Statements 3rd Week The Limits of the Use of Financial Statements 4th Week The Basic Financial Statements: Preparation, Content, and Analysis II 5th Week The Basic Financial Statements: Preparation, Content, and Analysis II 6th Week The Other Financial Statements: Preparation, Content, and Analysis I 7th Week The Other Financial Statements: Preparation, Content, and Analysis II 8th Week MIDTERM 9th Week THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Horizontal Analysis 10th Week THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Vertical Analysis 11th Week THE FINANCIAL STATEMENT ANALYSIS TECHNIQUES : Ratio Analysis 12th Week INFLATION ACCOUNTING : The Impact of Inflation over the Financial Statements I 13th Week Examination of the financial statements of banks and methods of financial analysis. 14th Week Examination of the financial statements of insurance companies and methods of financial analysis.
RECOMENDED OR REQUIRED READING	Revsine, L., Collins W., Johnson B. W., Financial Reporting and Analysis , Prentice Hall, Second Edition, 2002 Akdoğan N., Tenker N., Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, 11th edt., 2007 Sigorta Araştırma ve İnceleme Yayınları 6: Sigorta Şirketlerinin Mali Analizi, Erken Uyarı Sistemi ve Derecelendirme (Rating), TSRSB Yayın No: 15, Nisan 2006
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Case Study,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Total(%) 40 Contribution of In-term Studies to Overall Grade(%) 40 Contribution of Final Examination to Overall Grade(%) 60 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 2 2 Preparation for Quiz Individual or group work 14 6 84 Preparation for Final exam 1 60 60 Course hours 14 3 42 Preparation for Midterm exam 1 50 50 Laboratory (including preparation) 1 50 50 Final exam 1 2 2 Homework 3 4 12 Total Workload 302 Total Workload / 30 10,06 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No