| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 190400708104 | FINANCIAL STATEMENT ANALYSIS | Compulsory | 4 | 8 | 5 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of the course is to provide the student with the in-dept understanding of the content and the functions of financial statements, ability to analyse them and make rational decisions.
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| Name of Lecturer(s) |
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| Learning Outcomes |
| 1 | Define the basic concepts of financial analysis | | 2 | Define the basic concepts of financial analysis | | 3 | Define Comperative Financial Statement Analysis. | | 4 | Define Comperative Financial Statement Analysis. | | 5 | Define vertical statement analysis tecnique. | | 6 | Define vertical statement analysis tecnique. | | 7 | Define ratio analysis technique. | | 8 | Define ratio analysis technique. |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| - |
| Recommended Optional Programme Components |
| - |
| Course Contents |
| The necessity and importance of financial statements for investment decisions, the types of financial statements, their content and functions, vertical and horizontal analysis, cash flow analysis, ratio analysis, trend analysis and technical analysis.
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| Weekly Detailed Course Contents |
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| 1 | Need of financial statements
| - | - | | 2 | Importance and meaning of financial statements for financial analysis: Balance Sheet
| - | - | | 3 | Importance and meaning of financial statements for financial analysis:Income Statement
| - | - | | 4 | Importance and meaning of Fund flows statements for financial analysis
| - | - | | 5 | Comperative Financial statement analysis technique: Preperation of tables and Analysis and interpretation
| - | - | | 6 | Comperative Financial statement analysis technique: Preperation of tables and Analysis and interpretation
| - | - | | 7 | Vertical statement analysis technique: Preperation of tables and Analysis and interpretation
| - | - | | 8 | Vertical statement analysis technique: Preperation of tables and Analysis and interpretation
| - | - | | 9 | Trend percentage technique: Preperation of tables and Analysis and interpretation
| - | - | | 10 | Case study
| - | - | | 11 | Ratio analysis: Liquidite ratios, Solvency and Financial leverage ratios
| - | - | | 12 | Ratio analysis: Activity and Profitability ratios
| - | - | | 13 | Case study | - | - | | 14 | Case study | - | - |
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| Recommended or Required Reading |
| Mehmet SARAÇ, FİNANSAL YÖNETİM Ders Notları ve PPT sunumları Nalan AKDOĞAN ve N. TENKER, Finansal Tablolar ve Mali Analiz Teknikleri www.borsaistanbul.com Türkiye Finansal Raporlama Standartları
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| Planned Learning Activities and Teaching Methods |
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| 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) | | - |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 1 | 20 | 20 |
| Individual Study for Mid term Examination | 4 | 10 | 40 |
| Individual Study for Final Examination | 8 | 10 | 80 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | | LO2 | 4 | | LO3 | 5 | | LO4 | 4 | | LO5 | | | LO6 | | | LO7 | | | LO8 | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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