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)	Professor Nalan Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Understand how financial statements can be used by investors, creditors, security analysts and auditors, 2) Understand the basic procedures for preparing financial statements and how to conduct T-account analysis 3) Understand how to use the balance sheet and the income statement information to understand key differences in the nature of firms' operations and how those operations are financed, 4) Undertand how to interpret the results of an analysis of profitability and risk, 5) Understand the major sources ondu ses of cash reported in the operating, investing and financing sectinos of the statement of cash flows, 6) Understand the two major approaches for adjusting financial reports for rapidly changing prices - current cost accounting and general price-level accounting.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The student is expected to learn not only how to record financial transactions but also why they are recorded and how financial reports can be used in decision-making with respect to creditors and investors. The course content will focus on the characteristics of the techniques such as comparative financial analysis and ratio analysis with respect to the theoretical and practical concerns.
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 INFLATION ACCOUNTING : The Impact of Inflation over the Financial Statements II 14th Week Discussion
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, 11. Baskı, 2007
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,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 3 3 Preparation for Quiz Individual or group work 14 3 42 Preparation for Final exam 1 125 125 Course hours 14 3 42 Preparation for Midterm exam 1 110 110 Laboratory (including preparation) Final exam 1 3 3 Homework Total Workload 325 Total Workload / 30 10,83 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No