At the end of this course, the students; 1) Has the knowledge of definitions and intended uses of financial statements 2) Learns 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) Knows how to prepare financial statements for users. 5) Learns 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
Presentation of financial tables, balance sheet, income statement, cash flow table and equity capital tables, principles in preparation of tables, ratio, vertical, horizontal and trend analysis, capital budgeting decisions and management, company valuation with basic analysis topics will be covered.
COURSE CONTENTS
WEEK
TOPICS
1st Week
General Information about financial statements
2nd Week
General Information about financial statements
3rd Week
Review of Balance Sheet and Income Statement
4th Week
Review of Balance Sheet and Income Statement
5th Week
Financial Statements Analysis
6th Week
Financial Statements Analysis
7th Week
Financial Statements Analysis
8th Week
midterm
9th Week
Financial Statements Analysis
10th Week
Financial Statements Analysis
11th Week
Analysis of Cash Flow, Changes in Equity and Profit Appropriation Statements
12th Week
Consolidated Financial Statements
13th Week
Consolidated Financial Statements
14th Week
Consolidated Financial Statements
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,Discussion,Questions/Answers
ASSESSMENT METHODS AND CRITERIA
Quantity
Percentage(%)
Mid-term
1
30
Total(%)
30
Contribution of In-term Studies to Overall Grade(%)
30
Contribution of Final Examination to Overall Grade(%)
70
Total(%)
100
ECTS WORKLOAD
Activities
Number
Hours
Workload
Midterm exam
1
1
1
Preparation for Quiz
1
3
3
Individual or group work
14
13
182
Preparation for Final exam
1
40
40
Course hours
14
3
42
Preparation for Midterm exam
1
30
30
Laboratory (including preparation)
Final exam
1
3
3
Homework
Total Workload
301
Total Workload / 30
10,03
ECTS Credits of the Course
10
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)