ECTS - Financial Statement Analysis

Financial Statement Analysis (ISL364) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Financial Statement Analysis ISL364 3 0 0 3 5
Pre-requisite Course(s)
Course Language Turkish
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Ali Rıza Zafer SAYAR
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.
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 60
Percentage of Final Work 40
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 Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge X
2 To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes. X
3 To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business. X
4 To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained X
5 Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management X
6 Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction. X
7 Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development. X
8 To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently. X
9 To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes. X
10 To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English X
11 To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values X
12 Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving
13 .

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