Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 9900001047 | FINANCIAL STATEMENTS | Compulsory | 2 | 3 | 4 |
|
Level of Course Unit |
Short Cycle |
Objectives of the Course |
Analyzing financial statements through certain techniques and transferring the correct information to financial statement users are aimed to teach. |
Name of Lecturer(s) |
Öğr.Gör. Ayhan TOPAL |
Learning Outcomes |
1 | "1-Balance Sheet can be regulated. | 2 | "2-Income statement can be regulated. | 3 | "3-The cost of sales chart can be regulated. | 4 | 4-Fund flow statement can be regulated. | 5 | "5-Cash flow statement can be regulated. | 6 | 6-profit distribution table can be regulated. | 7 | 7-Statement of changes in Shareholders' Equity can be regulated. | 8 | 8-Horizontal analysis can be made. | 9 | 9-Vertical analysis can be made. | 10 | 10-Trend analysis can be made | 11 | 11- Ratio analysis can be made | 12 | 12- Funds flow analysis can be made. | 13 | 13-Organizing the balance sheet in inflation. | 14 | 14-Organizing the income statement in inflation. |
|
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 |
|
1 | To edit Balance Sheet
| | | 2 | "To edit the income statement
"
| | | 3 | "Customizing a table of cost of sales
"
| | | 4 | "To organize fund flow statement
"
| | | 5 | "To edit cash flow statement
"
| | | 6 | "To edit profit distribution table
"
| | | 7 | "To edit statement of Changes in Shareholders' Equity
"
| | | 8 | To make horizontal analysis
| | | 9 | To make vertical analysis
| | | 10 | To make trend analysis
| | | 11 | To make ratio analysis
| | | 12 | To make funds flow analysis
| | | 13 | Organizing the balance sheet in inflation.
| | | 14 | Organizing the income statement in inflation.
| | |
|
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 | |
Midterm Examination | 1 | 100 | SUM | 100 | |
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 |
|
Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Attending Lectures | 14 | 4 | 56 |
Self Study | 14 | 3 | 42 |
Individual Study for Mid term Examination | 1 | 8 | 8 |
Individual Study for Final Examination | 1 | 10 | 10 |
|
Contribution of Learning Outcomes to Programme Outcomes |
LO1 | | | | | | | | | | | 5 | | | | | LO2 | | | | | | | | | | | 5 | | | | | LO3 | | | | | | | | | | | 5 | | | | | LO4 | | | | | | | | | | | 5 | | | | | LO5 | | | | | | | | | | | 5 | | | | | LO6 | | | | | | | | | | | 5 | | | | | LO7 | | | | | | | | | | | 5 | | | | | LO8 | | | | | | | | | | | 5 | | | | | LO9 | | | | | | | | | | | 5 | | | | | LO10 | | | | | | | | | | | 5 | | | | | LO11 | | | | | | | | | | | 5 | | | | | LO12 | | | | | | | | | | | 5 | | | | | LO13 | | | | | | | | | | | 5 | | | | | LO14 | | | | | | | | | | | 5 | | | | |
|
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
|
|
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
|