Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
9900001047FINANCIAL STATEMENTSCompulsory244
Level of Course Unit
Short Cycle
Objectives of the Course
Whether the financial statement analysis, financial statements through certain techniques to teach kullanılıcılarına transfer of accurate information.
Name of Lecturer(s)
Öğr.Gör. Ayhan TOPAL
Learning Outcomes
1editing Balance Sheet
2Editing the income statement
3 Customizing a table of cost of sales
4Organize fund flow table
5editing Cash flow statement
6editing Profit distribution table
7editing Statement of Changes in Shareholders' Equity
8 the horizontal analysis
9analyzing the vertical
10trend analysis
11ratio analysis
12Fund flow analysis
13editing the balance sheet in Inflation environment
14editing the balance sheet in Inflation environment
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
WeekTheoreticalPracticeLaboratory
1editing Balance Sheet
2Editing the income statement
3Customizing a table of cost of sales
4Organize fund flow table
5editing Cash flow statement
6 editing Profit distribution table
7editing Statement of Changes in Shareholders' Equity
8the horizontal analysis
9analyzing the vertical
10trend analysis
11 ratio analysis
12Fund flow analysis
13editing the balance sheet in Inflation environment
14editing Inflation in the income statement
Recommended or Required Reading
Financial Statements and Financial analysis Prof.Dr.NALAN AKDOGAN, AKDOĞAN Nalan, TENKER, Nejat: Financial Statements and Financial Analysis Techniques, Ankara 1996, Ozer Mevlüt: Financial Statements and Financial Analysis, Food Addit and journalism, Ankara 1997.
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14342
Self Study14570
Individual Study for Mid term Examination155
Individual Study for Final Examination155
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
PO
17
PO
18
LO1 4                
LO2 4                
LO3 4                
LO4 4                
LO5 4                
LO6 4                
LO7 4                
LO8 4                
LO9 4                
LO10 4                
LO11 4                
LO12 4                
LO13 4                
LO14 4                
* 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