COURSE SYLLABUS

FISCAL STATEMENTS ANALYSIS

1	Course Title:	FISCAL STATEMENTS ANALYSIS
2	Course Code:	MVUS019
3	Type of Course:	Optional
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	1
9	Practice (hour/week) :	2
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Öğr.Gör. NURİYE ŞEBNEM ÖZCAN
16	Course Lecturers:	Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elemanları.
17	Contactinformation of the Course Coordinator:	B.U.Ü. Karacabey MYO Karacabey/ BURSA Tel: 0 (224) 2942662 / 61645 E-mail: sebnemozcan@uludag.edu.tr
18	Website:
19	Objective of the Course:	The intended goal of the course is to provide the ability of arrangement and interpretation of financial statements and reports
20	Contribution of the Course to Professional Development	To be able to define business problems, analyze and evaluate data by developing an analytical thinking system.

Learning Outcomes:

1	to be able to arrange basic financial statements according to accounting standards.;
2	to learn arrangment of additional financial statements. ;
3	to gain necessary mathematical and statistical research and thinking skills and and to apply the gains to financial anaysis.;
4	to gain the knowledge of application and analysis of financial analysis techniques. ;
5	To be able to interpret the current and future state of the businesses by using the results of the financial analyses.;
6	to make decisions about the future by using knowledge gained on financial statements.;
7	To gain the abilities of participation in team work, increasing leadership qualities, and communication with experts in different fields.;
8	to have social, scientific and professional ethics.;

22	Course Content:

23	Textbooks, References and/or Other Materials:	Charles H. Gibson, Financial statement analysis: using financial accounting information, Boston, Massachusetts: PWS-KENT Publishing Company, 1989.
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

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	1	14
Practicals/Labs	14	2	28
Self Study and Preparation	14	1	14
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	15	15
Others	0	0	0
Final Exams	1	20	20
Total WorkLoad			91
Total workload/ 30 hr			3,03
ECTS Credit of the Course			3

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

	PQ1	PQ2	PQ3	PQ5	PQ6	PQ7	PQ8	PQ9	PQ10	PQ11	PQ12
LO1	3	3	4	0	0	0	4	0	0	0	0
LO2	3	3	4	0	0	0	4	0	0	0	0
LO3	4	3	4	4	3	4	0	0	0	0	5
LO4	4	4	4	4	5	0	5	5	5	5	5
LO5	0	0	0	3	5	0	5	0	5	5	5
LO6	0	0	4	0	5	4	4	5	5	5	5
LO7	0	5	0	0	0	5	0	5	0	5	5
LO8	0	0	0	0	0	0	0	4	5	5	5

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High

Week	Theoretical	Practical
1	Purpose of Financial Analysis and Success Conditions of Financial Analysis	Purpose of Financial Analysis and Success Conditions of Financial Analysis
2	Basic Financial Statements: Statement of Balance Sheet and Income Statement and the Meaning and Importance of Basic Financial Statements in Terms of Analysis	Basic Financial Statements: Statement of Balance Sheet and Income Statement and the Meaning and Importance of Basic Financial Statements in Terms of Analysis
3	Types of Financial Analysis	Types of Financial Analysis
4	Financial Analysis Techniques: 1. Comparative Financial Statement Analysis (Horizontal Analysis)	Financial Analysis Techniques: 1. Comparative Financial Statement Analysis (Horizontal Analysis)
5	Financial Analysis Techniques: 2. Vertical Percentage Analysis (Vertical Analysis)	Financial Analysis Techniques: 2. Vertical Percentage Analysis (Vertical Analysis)
6	Financial Analysis Techniques: 3. Trend Analysis with Percentage Method (Trend Analysis)	Financial Analysis Techniques: 3. Trend Analysis with Percentage Method (Trend Analysis)
7	Financial Analysis Techniques: 4. Ratio Analysis (Ratio Analysis): a. Liquidity Analysis and Used Ratios: 1- Current Ratio, 2- Liquidity Ratio (Acid Test Ratio), 3- Cash Ratio	Financial Analysis Techniques: 4. Ratio Analysis (Ratio Analysis): a. Liquidity Analysis and Used Ratios: 1- Current Ratio, 2- Liquidity Ratio (Acid Test Ratio), 3- Cash Ratio
8	Financial Analysis Techniques: 4. Ratio Analysis (Ratio Analysis): a. Liquidity Analysis and Used Ratios: 1- Current Ratio, 2- Liquidity Ratio (Acid Test Ratio), 3- Cash Ratio	Financial Analysis Techniques: 4. Ratio Analysis (Ratio Analysis): a. Liquidity Analysis and Used Ratios: 1- Current Ratio, 2- Liquidity Ratio (Acid Test Ratio), 3- Cash Ratio
9	Financial Analysis Techniques Example	Financial Analysis Techniques Example
10	Ratio Analysis: b. Ratios Used in Financial Structure Analysis (Financial Leverage Ratios)	Ratio Analysis: b. Ratios Used in Financial Structure Analysis (Financial Leverage Ratios)
11	Ratio Analysis: c. Ratios Used in Activity Analysis (Asset Usage Rates) d. Ratios Used in Profitability Analysis	Ratio Analysis: c. Ratios Used in Activity Analysis (Asset Usage Rates) d. Ratios Used in Profitability Analysis
12	Cash Flow Statement	Cash Flow Statement
13	Practical Applications	Practical Applications
14	Practical Applications	Practical Applications