Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 150400308114 | ANALYSIS OF FINANCIAL STATEMENTS | Elective | 4 | 8 | 4 |
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Level of Course Unit |
First Cycle |
Objectives of the Course |
The aim of this course is to give the information needed in order to analyze the use of accounting entities and reports. In addition, by analyzing financial statements, make students to gain necessary knowledge and skills to decide financial structure of enterprises. |
Name of Lecturer(s) |
Dr. Öğr. Üyesi Duygu A. ÇÖLLÜ |
Learning Outcomes |
1 | Gaining the detailed information about financial statements | 2 | To comment firm’s financial situation systematically | 3 | To compare firm with others in the same sector | 4 | To understand the reasons of financial distresses |
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Mode of Delivery |
Daytime Class |
Prerequisites and co-requisities |
none |
Recommended Optional Programme Components |
none |
Course Contents |
General information about financial analysis, basis financial statements, additional financial statements, financial analysis methods. |
Weekly Detailed Course Contents |
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1 | General Information About Financial Analysis | none | none | 2 | Balance Sheet | none | none | 3 | Income Statement | none | none | 4 | Quiz | none | none | 5 | Cost of Sales Table, Profit Distribution Table | none | none | 6 | Statement of Changes in Equity Statement, Statement of Changes in Working Capital | none | none | 7 | Cash Flow Statement | none | none | 8 | Quiz | none | none | 9 | Midterm | none | none | 10 | How to Interpret Financial Statements | none | none | 11 | Ratio Analysis | none | none | 12 | Equity Analysis | none | none | 13 | Effect of Inflation on Financial Statements | none | none | 14 | Quiz | none | none | 15 | Final | none | none |
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Recommended or Required Reading |
Mali Tablolar Analizi (Adem Çabuk, İbrahim LAZOL) Ekin Yayınevi, 2010.
Muhasebe Sistemi Uygulama Genel Tebliği, Uluslararası Finansal Raporlama Standartları
UFRS ile Uyumlu Finansal Analiz, Aydın Karapınar, Figen Zaif, Gazi Kitabevi, 2009. |
Planned Learning Activities and Teaching Methods |
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Assessment Methods and Criteria | |
Midterm Examination | 1 | 40 | Quiz | 3 | 20 | Attending Lectures | 1 | 40 | 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 |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Quiz | 3 | 3 | 9 |
Attending Lectures | 13 | 3 | 39 |
Individual Study for Mid term Examination | 8 | 4 | 32 |
Individual Study for Final Examination | 5 | 4 | 20 |
Individual Study for Quiz | 3 | 3 | 9 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 5 | 1 | 5 | 1 | 1 | 3 | 5 | 4 | 1 | 5 | 1 | 1 | 1 | 5 | LO2 | 5 | 1 | 5 | 1 | 1 | 3 | 5 | 4 | 4 | 5 | 1 | 1 | 1 | 5 | LO3 | 5 | 1 | 5 | 1 | 1 | 3 | 5 | 5 | 5 | 5 | 1 | 1 | 1 | 5 | LO4 | 5 | 1 | 5 | 1 | 1 | 3 | 5 | 5 | 5 | 5 | 1 | 1 | 1 | 5 |
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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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