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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
FINANCIAL ANALYSIS TECHNIQUES IN AUDIT MUD504 Second Term (Spring) 3 + 0 10

TYPE OF COURSE UNITCompulsory Course
LEVEL OF COURSE UNITMaster's Degree Without Thesis
YEAR OF STUDY1
SEMESTERSecond Term (Spring)
NUMBER OF ECTS CREDITS ALLOCATED10
NAME OF LECTURER(S)Professor Nalan Akdoğan
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 DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION
COURSE CONTENTS
WEEKTOPICS
1st Week GENERAL INFORMATION ON FINANCIAL STATEMENTS
2nd Week FINANCIAL REPORTING FRAMEWORKS APPLIED IN TURKEY
3rd Week STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME STATEMENT
4th Week CASH FLOW STATEMENT
5th Week STATEMENT OF CHANGES IN EQUITY AND ANNUAL REPORTS
6th Week TECHNIQUES USED IN ANALYSIS OF FINANCIAL STATEMENTS
7th Week EXAMPLE APPLICATIONS ON RATIO ANALYSIS
8th Week MIDTERM
9th Week CONSOLIDATED FINANCIAL STATEMENTS
10th Week REPORTING NON-FINANCIAL INFORMATION
11th Week INTEGRATED REPORTING
12th Week HOMEWORK PRESENTATIONS
13th Week HOMEWORK PRESENTATIONS
14th Week GENERAL EVALUATION
RECOMENDED OR REQUIRED READING
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion,Case Study,Project,Presentation,Report Preparation
ASSESSMENT METHODS AND CRITERIA
ECTS WORKLOAD
Activities Number Hours Workload
Midterm exam133
Preparation for Quiz133
Individual or group work148112
Preparation for Final exam14040
Course hours14342
Preparation for Midterm exam12020
Laboratory (including preparation)
Final exam133
Homework24080
Total Workload303
Total Workload / 3010,1
ECTS Credits of the Course10
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

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