Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
9900001047	FINANCIAL STATEMENTS	Compulsory	2	4	4

Level of Course Unit

Short Cycle

Objectives of the Course

teaching the transfer of exact information to financial statement users by Analyzing financial statements by means of certain techniques .

Name of Lecturer(s)

Öğr. Gör. Ayhan TOPAL

Learning Outcomes

1	Regulating the balance sheet
2	Regulating the income statement
3	Regulating the cost chart of sales
4	Regulating Fund Flow Table.
5	Regulating the cash flow table
6	Regulating profit distribution table.
7	Regulating Statement of Changes in Shareholders' Equity.
8	Making Horizontal analysis
9	Making Vertical analysis
10	Making Trend analysis
11	Making Ratio analysis
12	Making Funds flow analysis.
13	Regulating the balance sheet as if inflation
14	As if inflation, organizing the income statement.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

1 - Basic financial statements and reporting on 2 - Additional financial statements and reporting on 3 - Financial analysis and interpretation 4 - to make the inflation adjustment

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Organizing Balance Sheet	x
2	Organizing the income statement	x
3	Customizing a table of cost of sales	x
4	Organizing fund flow table	x
5	Organizing Cash flow statement	x
6	Organizing Profit distribution table	x
7	Organizing Statement of Changes in Shareholders' Equity	x
8	Making the horizontal analysis	x
9	Making the vertical analysis	x
10	Making trend analysis	x
11	Making rasyo analysis	x
12	Making Fund flow analysis	x
13	During Inflation, organizing the balance sheet	x
14	During Inflation, organizing the income statement	x

Recommended or Required Reading

1- Finansal Tablolar ve Mali analiz Prof.Dr.NALAN AKDOĞAN 2- AKDOĞAN Nalan, TENKER Nejat:Finansal Tablolar ve Mali Analiz Teknikleri, Ankara 1996. 3-ÖZER Mevlüt:Mali Tablolar ve Finansal Analiz, Özkan matbaacılık ve gazetecilik, Ankara 1997

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	14	3	42
Self Study	14	5	70
Individual Study for Mid term Examination	1	5	5
Individual Study for Final Examination	1	5	5
TOTAL WORKLOAD (hours)			125

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14	PO 15	PO 16
LO1							4	4			4				5
LO2							4	3			5				4
LO3							4	3			5				5
LO4							5	2			5				5
LO5							5	3			2				4
LO6							3	3			4				4
LO7							4	2			5				4
LO8							5	2			4				4
LO9							4	2			4				4
LO10							3	1			5				5
LO11							5	1			4				5
LO12							3	1			3				5
LO13							5	1			3				5
LO14							5	1			5				3

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High