COURSE SYLLABUS

ANALYSING FISCAL DOCUMENTS

1	Course Title:	ANALYSING FISCAL DOCUMENTS
2	Course Code:	ISL1024
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	4
8	Theoretical (hour/week):	2
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Öğr. Gör. ADEM YILDIRIM
16	Course Lecturers:	Fakülte Yönetim Kurulunun görevlendirdiği öğretim elemanları.
17	Contactinformation of the Course Coordinator:	Öğr. Gör. Adem YILDIRIM, U.Ü. S.B.M.Y.O “ayildirim@uludag.edu.tr”
18	Website:
19	Objective of the Course:	It is aimed to prepare financial statements such as balance sheet and income statement and to teach financial analysis techniques.
20	Contribution of the Course to Professional Development	To provide students with the ability to analyze and interpret financial reports and to make sound decisions about businesses.

Learning Outcomes:

1	Getting to know businesses from a financial perspective, understanding the relationship between the general economy and the business;
2	Understand that financial reporting is intended to provide information about the business to the parties of the business;
3	Understand what financial information is provided in which financial statement about the state of the entity;
4	Understanding the Balance Sheet and Statement of Profit and Loss;
5	Understanding cash needs and management, correct resource use, profitability and growth in businesses. Analyzing financial statements in general with financial analysis techniques;
6	Measuring liquidity, activity, profitability and financial structure ratios, liquidity and annual performance of the business and evaluating its indebtedness;
7	Analyzing the financial statements of the business with Comparative Tables, Vertical and trend analysis techniques;
8	Calculating the Book Value of the Business, the Market Value of the Business, understanding whether the stock price is expensive or cheap, using the stock market performance ratios;
9	Calculating whether the business is in debt, calculating the capital loss, evaluating the continuity of the business, and analyzing the financial situation of the business within the scope of bankruptcy and concordat arrangements;
10	Finansal Tablo Analizi, Muhasebe, Denetim konularının Hukuk ile İlişkisini Kavrama, Hileli Finansal Raporlama vakalarını değerlendirme;

22	Course Content:

Week	Theoretical	Practical
1	Analysis of Business Activities - income, expense, profit and loss analysis, General Economy and Business Relationship,
2	Accounting and Financial Reporting, Parties of the Business, Relationship between Law and Accounting
3	General assessment of the Financial Statements Classification of Financial Statements
4	Balance Sheet Analysis Profit and Loss Statement Analysis
5	Liquidity and Importance of the Business Profitability of Businesses Business Growth and Efficiency Analysis Techniques in General
6	Ratio Analysis; Liquidity and Activity Ratios
7	Ratio Analysis; Profitability and Financial Structure Ratios
8	Comparative Charts and Trend Analysis
9	Vertical Analysis
10	The Application of Ratio, Vertical, Horizontal and Trend Analysis to Financial Statements and Interpreting the State of the Business
11	Analysis of Share Price in Companies whose Shares are Traded in the Exchange (Exchange Performance Ratios)
12	Book Value of the Business, Market Value of the Business, Calculation, Case Analysis
13	In Turkish Commercial Law and Execution and Bankruptcy Law; Bankruptcy, within the scope of the Concordat regulations; we are deeply in debt, capital loss calculations, improvement project and financial statements analysis
14	Examples of Financial Statement Analysis in Practice

23	Textbooks, References and/or Other Materials:	Adem YILDIRIM Uygulamadan Örnekler İle Finansal Tablolar Analizi, 2021, Ekin Basım Yayın Prof. Dr. Ümit Gücenme Gençoğlu, Mali Tablolar Analizi, 2005, Prof. Dr. Sait Yüksel Kaygusuz, Mali Tablolar Analizi - Finansal Tabloların Okunması ve Yorumlanması Excel Uygulamalı
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation is carried out according to the principles of Bursa uludag University Associate and Undergraduate Education Regulation.
Information	Results are determined with the letter grade determined by the student automation system.

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High