To help students comprehend and make the preparation of consolidated financial statements and reporting and their correction according to inflation accounting.
20
Contribution of the Course to Professional Development
21
Learning Outcomes:
1
Students completing this course;
Learn the basic concepts related to financial statement analysis.
;
2
Learn the basic financial statements used in financial statement analysis.;
3
Implement analysis methods ;
4
Acquire income statement implementation skill ;
5
Prepare consolidated financial statements ;
6
Identify proforma statement and consolidated statements ;
7
Learn to calculate the cost of raw material transferred to production ;
8
Arrange financial statements according to set standards ;
22
Course Content:
Week
Theoretical
Practical
1
Basic financial and sub-statements
2
The concept of financial analysis, the aim and types of financial analysis
3
Explanation of the financial statements and principles used in businesses
4
Organization of financial statements according to set standards
5
Financial analysis techniques
6
Comparative statement analysis technique
7
Vertical analysis
8
lesson repeating
9
Ratio analysis
10
Flow of funds statement
11
Flow of cash statement
12
Net working capital conversion table
13
Proforma statement and consolidated statements
14
Trend ratios method
23
Textbooks, References and/or Other Materials:
Adem ÇABUK- İbrahim LAZOL. Mali Tablolar Analizi, Nobel Yayınları, 2008, Ankara. Ertuğrul ÇETİNER. İşletmelerde Mali Analiz, Gazi Kitabevi, 4. Baskı, 2005, Ankara.
24
Assesment
TERM LEARNING ACTIVITIES
NUMBER
PERCENT
Midterm Exam
0
0
Quiz
0
0
Homeworks, Performances
0
0
Final Exam
1
100
Total
1
100
Contribution of Term (Year) Learning Activities to Success Grade
0
Contribution of Final Exam to Success Grade
100
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
26
26
Field Studies
0
0
0
Midtermexams
0
0
0
Others
0
0
0
Final Exams
1
40
40
Total WorkLoad
150
Total workload/ 30 hr
5
ECTS Credit of the Course
5
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
