1	Course Title:	FINANCIAL STATEMENTS ANALYSIS
2	Course Code:	ISL3215
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	6
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
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:	Prof. Dr. Ümit Gücenme Gençoğlu
16	Course Lecturers:	Doç.Dr. Melek EKER Doç.Dr. Ali ILDIR Yrd.Doç.Dr. Yasemin ERTAN Yrd.Doç.Dr. Elif YÜCEL Öğr.Gör.Dr. Funda ACAR ÖZÇELİK
17	Contactinformation of the Course Coordinator:	lale@uludag.edu.tr
18	Website:
19	Objective of the Course:	Teaching basic techniques that used for analyzing enterprises financially and developing the analyzing abilities of students.
20	Contribution of the Course to Professional Development

21

Learning Outcomes:

1 Understanding the basic financial statements ; 2 Understanding the factors which effect the financial statements to interpret financial statements; 3 Learning financial analyzing techniques; 4 Correlate significant relationship through financial statement informations of enterprise ; 5 Getting significant results and interpreting the accounts through financial analysis; 6 Learning the main characteristics and principles of additional financial statements;

22	Course Content:

Week	Theoretical	Practical
1	Explaining The Basic Financial Statements
2	Additional Financial Statements: Distribution Of Profits Statement, Cost Of Sales Statement
3	Additional Financial Statements: Flow Of Funds Statement, Cash Flow Statement, Net Working Capital Statements
4	Interpreting The Financial State Of Enterprises By Using Basic And Additional Financial Statements
5	Application Examples About Additional Financial Statements
6	The Aim And Sorts Of The Financial Analysis
7	Introduction To Financial Analysis Techniques (Mid-term Exam)
8	Comparative Financial Statement Analysis
9	Trend Analysis
10	Vertical Analysis
11	Ratio Analysis: Liquidity And Financial Structure Ratios
12	Ratio Analysis: Efficiency, Profitability And Exchange-Performance Ratios
13	Interpreting The Financial State Of Enterprises By Using Financial Analysis Techniques
14	Application Examples About Financial Analysis Techniques

23	Textbooks, References and/or Other Materials:	Prof. Dr. Adem Çabuk – Prof Dr. İbrahim Lazol, Mali Tablolar Analizi, 2010, Prof. Dr. Ümit Gücenme Gençoğlu, Mali Tablolar Analizi, 2005
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
Information

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	3	42
Homeworks, Performances	0	0	0
Projects	1	10	10
Field Studies	0	0	0
Midtermexams	1	30	30
Others	0	0	0
Final Exams	1	30	30
Total WorkLoad			154
Total workload/ 30 hr			5,13
ECTS Credit of the Course			5

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 LO1 0 0 0 5 3 5 3 2 0 0 LO2 0 0 0 5 3 5 3 2 0 0 LO3 0 0 0 5 4 5 3 2 0 0 LO4 0 0 0 5 3 5 3 2 0 0 LO5 0 0 0 5 3 5 3 2 0 0 LO6 0 0 0 5 3 5 3 2 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High