ECTSFinancial Statement Analysis

Financial Statement Analysis (ISL364) Ders Detayları

Course Name Corse Code Dönemi Lecture Hours Uygulama Saati Lab Hours Credit ECTS
Financial Statement Analysis ISL364 6. Semester 3 0 0 3 5
Pre-requisite Course(s)
Course Language Türkçe
Course Type Compulsory Departmental Courses
Course Level Lisans
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Hasan KAVAL
Course Assistants
Course Objectives This course is aimed to introduce to the students the methods to extract the meanings of the numbers reported in financial statements.
Course Learning Outcomes The students who succeeded in this course;
  • Learns preparing, presenting and commenting financial statements.
  • Learns the financial situation analysis techniques and interpret the findings.
  • Learn the profitability analysis techniques and interpret the findings.
  • Analyzes and interprets the business capital and the influencing factors.
Course Content The interpretation of the balance sheet and income statement, cash flow statement, statement of changes in stockholders? equity and conducting vertical analysis, trend analysis and ratio analysis.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Financial Statement Concept, Properties, Classification Chapter 1.1
2 Trial Balance, End-of-Year Transactions, General Balance, Balance Sheet and Income Statement (Exercise I) Exercise I
3 Exercise II Exercise II
4 Explanation of Balance Sheet Accounts and Footnotes Course Book 1.3.
5 Explanation of Income Statement Accounts and Footnotes Course Book 1.4.
6 TFRS I – BOBİ Explanation on the Standard for the Regulation of Financial Statements Course Book 1.2
7 Midterm Exam
8 Cash Flow Statement Course Book 2.3.
9 statement of profit appropriation Course Book 2.4.
10 statement of changes in equity Course Book Chapter 2.5.
11 Overview of Financial Analysis and Techniques Course Book Chapter 4.1.
12 Vertical Analysis, Comparative Analysis and Trend Analysis Methods Course Book Chapter 4.2, 4.3.
13 Ratio Analysis Course Book Chapter 4.5.
14 Exercise I
15 Exercise II
16 Midterm Exam


Course Book 1. Finansal Tablolar ve Mali Analiz Teknikleri, Prof. Dr. Nalan AKDOĞAN ve Prof. Dr. Nejat TENKER

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 4 20
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 40
Toplam 7 100
Percentage of Semester Work 0
Percentage of Final Work 100
Total 100

Course Category

Core Courses
Major Area Courses X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Understanding and explaining the concepts regarding to the main fields of Management (Management, Production, Marketing, Accounting- Finance) and gaining the ability to apply these skills in management. X
2 Gaining the ability to use technology required for buseiness administration X
3 An ability to analyze the information and reports of the markets and businesses and setting goals with respect to results of the analysis. X
4 An ability to trace and evaluate the global, local and/or regional developments related to businesses and making strategic decisions. X
5 An ability to set a innovative business or an ability to use the knowledge in the operations of management(taking risk, finding resources, making market research, and preparing business plans etc.) X
6 An ability to apply knowledge regarding functions of management. X
7 An ability to have oral and written communication skills particular to management and use these skills effectively in professional relations X
8 Compliance with rules of Socials and business ethics and to the principles of social responsibility X
9 An ability to use life-long learning approach in order to adapt constantly changing environmental factors (technological, political ,economical, and socio cultural etc.) X
10 An ability to conduct research on management and reporting the outcomes with the related parties. X
11 Taking responsibility within the teamwork, thinking critically and taking initiative in problem solving. X
12 Using professional English in written and verbal communication. ("European Language Portfolio Global Scale", Level B1) X
13 Having knowledge about law required by management. X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
Homework Assignments 1 15 15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 20 20
Prepration of Final Exams/Final Jury 1 20 20
Total Workload 131