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
2104004104	FINANCIAL STATEMENTS	Elective	2	4	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

Week	Theoretical	Practice	Laboratory
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

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	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
TOTAL WORKLOAD (hours)			118

Contribution of Learning Outcomes to Programme Outcomes

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