TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	3
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Learn details with financial reporting, 2) Learn basic financial statements and profits, 3) Get familiar with forecasting financial statements.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	This course handles issues on financial reporting, basic financial statements, profits and forecasting financial statements.
COURSE CONTENTS	WEEK TOPICS 1st Week Financial Reporting 2nd Week The Balance Sheet 3rd Week The Income Statement 4th Week The Statement of Cash Flows 5th Week What is Profit? 6th Week Revenue and Expense Recognition 7th Week The Applications and Limitations of EBITDA 8th Week Midterm 9th Week The Reliability of Disclosure and Audits 10th Week Mergers-and-Acquisitions Accounting 11th Week Fraud 12th Week Forecasting Financial Statements 13th Week Credit Analysis 14th Week Equity Analysis
RECOMENDED OR REQUIRED READING	Fridson, M. S., Alvarez, F., "Financial Statement Analysis: A Practitioner's Guide", Wiley, 2011.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 35 Assignment 2 20 Total(%) 55 Contribution of In-term Studies to Overall Grade(%) 55 Contribution of Final Examination to Overall Grade(%) 45 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 2 2 Preparation for Quiz Individual or group work Preparation for Final exam 1 20 20 Course hours 14 3 42 Preparation for Midterm exam 1 14 14 Laboratory (including preparation) Final exam 1 2 2 Homework 2 5 10 Total Workload 90 Total Workload / 30 3 ECTS Credits of the Course 3
LANGUAGE OF INSTRUCTION	English
WORK PLACEMENT(S)	No