Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
190400308116ANALYSIS OF FINANCIAL STATEMENTSElective484
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
1Gaining the detailed information about financial statements
2To comment firm’s financial situation systematically
3To compare firm with others in the same sector
4To understand the reasons of financial distresses
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
WeekTheoreticalPracticeLaboratory
1General Information About Financial Analysisnonenone
2Balance Sheetnonenone
3Income Statementnonenone
4Quiznonenone
5Cost of Sales Table, Profit Distribution Tablenonenone
6Statement of Changes in Equity Statement, Statement of Changes in Working Capitalnonenone
7Cash Flow Statementnonenone
8Quiznonenone
9Midtermnonenone
10How to Interpret Financial Statementsnonenone
11Ratio Analysisnonenone
12Equity Analysisnonenone
13Effect of Inflation on Financial Statementsnonenone
14Quiznonenone
15Finalnonenone
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
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination140
Quiz320
Attending Lectures140
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 Examination111
Quiz339
Attending Lectures13339
Individual Study for Mid term Examination8432
Individual Study for Final Examination5420
Individual Study for Quiz339
TOTAL WORKLOAD (hours)111
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
LO151511354151115
LO251511354451115
LO351511355551115
LO451511355551115
* 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