TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Doctorate Of Science
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	15
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 DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	none
COURSE DEFINITION	In order to be able to make rational decisions about the future operating periods of the companies and to be able to make plans, it is necessary to examine the current and past situations. Purpose of this course is to examine the relationships among the items in the financial statements and their trends over time in order to be able to evaluate the financial position of the enterprise, its operating results and developments in the financial direction, to determine its developmental direction and to make future estimates for that business.
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	none
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Case Study,Problem Solving,Project,Practice,Presentation,Report Preparation
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Project 1 30 Other 1 20 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 3 3 Preparation for Quiz Individual or group work 2 20 40 Preparation for Final exam 1 50 50 Course hours 14 3 42 Preparation for Midterm exam 1 40 40 Laboratory (including preparation) Final exam 1 10 10 Homework 8 30 240 Project 1 30 30 Total Workload 455 Total Workload / 30 15,16 ECTS Credits of the Course 15
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No