TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Professor Nalan Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Have the knowledge of definitions and intended uses of financial statements 2) Learn the meaning and preparation of basic and additional financial statements. 3) Will be able to analyze financial statements of a company by using financial analysis techniques. 4) Know how to prepare financial statements for users. 5) Learn to prepare and analyze and interpret consolidated financial statements.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Financial statement analysis is an attempt to evaluate a business entity for financial and managerial decision making purposes. This course covers: the objective and components of financial statements, the concepts that underlie the preparation and presentation of financial statements for external users; users and their information needs, the qualitative characteristics financial statements, the preparation and presentation of balance sheet, income statement, cash flow statement, statement of changes in equity, consolidated financial statements, analysis techniques of financial statements, vertical analyses, ratio analysis.
COURSE CONTENTS	WEEK TOPICS 1st Week General Information about financial statements 2nd Week Review of Balance Sheet and Income Statement 3rd Week Review of Balance Sheet and Income Statement 4th Week Financial Statements Analysis 5th Week Financial Statements Analysis 6th Week Financial Statements Analysis 7th Week Financial Statements Analysis 8th Week Midterm 9th Week Analysis of Cash Flow, Changes in Equity and Profit Appropriation Statements 10th Week Analysis of Cash Flow, Changes in Equity and Profit Appropriation Statements 11th Week Consolidated Financial Statements 12th Week Consolidated Financial Statements 13th Week Consolidated Financial Statements 14th Week Recap
RECOMENDED OR REQUIRED READING	Meigs R.F. Advanced Financial Accounting. Ninth Edition, McGraw Hill Publishing Company, 2003. Akdoğan N., Tenker N. Finansal Tablolar ve Mali Analiz Teknikleri. Gazi Kitabevi, 7. Baskı, Ankara, 2001. Akdoğan N., Sevilengül O. Tekdüzen Muhasebe Sistemi. Gazi Kitabevi, 11. Baskı, Ankara, 2003.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Project,Discussion
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Assignment 1 10 Quiz 2 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 1 1 Preparation for Quiz 2 4 8 Individual or group work 13 3 39 Preparation for Final exam 1 25 25 Course hours 14 3 42 Preparation for Midterm exam 1 15 15 Laboratory (including preparation) Final exam 1 1 1 Homework 1 12 12 Total Workload 143 Total Workload / 30 4,76 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No