Faculty Of Economıc, Admınıstratıve And Socıal Scıences
Busıness Admınıstratıon ( Englısh )
Course Information
| FINANCIAL REPORTING | |||||
|---|---|---|---|---|---|
| Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
| Hour / Week | |||||
| MAN408 | Spring | 3 | 0 | 3 | 5 |
| Prerequisites and co-requisites | |
|---|---|
| Language of instruction | English |
| Type | Elective |
| Level of Course | Bachelor's |
| Lecturer | Prof. Dr. Süleyman TÜRKEL |
| Mode of Delivery | Face to Face |
| Suggested Subject | |
| Professional practise ( internship ) | None |
| Objectives of the Course | The aim of this course is to analyze financial statements (balance sheet, income statement, etc.) by various methods (ratio analysis, comparative table analysis, etc.). |
| Contents of the Course | Importance of financial statements, balance sheet, income statement, cash flow statement,conglomerate financial statements , ratio analysis, comparative statement analysis. |
Learning Outcomes of Course
| # | Learning Outcomes |
|---|---|
| 1 | They learn accounting policies and accounting information users. |
| 2 | They can identify and comment on the types of financial statements. |
| 3 | They can apply financial analysis methods |
| 4 | They can make risk measurement using various analysis techniques, they can calculate firm value. |
| 5 | They can compare financial statements and make comparisons between industry and business. |
| 6 | They get the information that will help in selecting the study area. |
Course Syllabus
| # | Subjects | Teaching Methods and Technics |
|---|---|---|
| 1 | The importance of financial statements | Lecture,discussion |
| 2 | Balance sheet (Current and Non current assets) | Lecture,discussion |
| 3 | Balance sheet (short-term debts, long-term debts, equity) | Lecture,discussion |
| 4 | Income statement | Lecture,discussion |
| 5 | Cash flow statement-Fund flow statement | Lecture,discussion |
| 6 | Statement of changes in equity | Lecture,discussion |
| 7 | Financial analysis-ratio analysis | Lecture,discussion,case study |
| 8 | Midterm Exam | Written |
| 9 | Financial analysis-ratio analysis | Lecture,discussion,case study |
| 10 | Financial Analysis-Comparative statement analysis | Lecture,discussion,case study |
| 11 | Financial Analysis-Common size analysis | Lecture,discussion,case study |
| 12 | Financial analysis-Trend analysis | Lecture,discussion,case study |
| 13 | Leverages and Dupond Analysis | Lecture,discussion,case study |
| 14 | Practises | Case study |
| 15 | Practises | Case study |
| 16 | Final Exam | Written |
Course Syllabus
| # | Material / Resources | Information About Resources | Reference / Recommended Resources |
|---|---|---|---|
| 1 | Financial Reporting And Analysis- Revsine, Collins and Jhonson, 2005 | ||
| 2 | White, Sondhi, Fried,the analysis and use of financial statements, John Wiley & Sons New York 1998 | ||
| 3 | Öztin Akgüç - Mali Tablolar Analizi (2010), Avcıol Matbaası | ||
| 4 | Doç.Dr.Famil Şamiloğlu, Yard.Doç.Dr.Ali İhsan Akgün, Finansal Tablolar Analizi, Ankara 2010 |
Method of Assessment
| # | Weight | Work Type | Work Title |
|---|---|---|---|
| 1 | 40% | Mid-Term Exam | Mid-Term Exam |
| 2 | 60% | Final Exam | Final Exam |
Relationship between Learning Outcomes of Course and Program Outcomes
| # | Learning Outcomes | Program Outcomes | Method of Assessment |
|---|---|---|---|
| 1 | They learn accounting policies and accounting information users. | 8 | 1͵2 |
| 2 | They can identify and comment on the types of financial statements. | 6͵10 | 1͵2 |
| 3 | They can apply financial analysis methods | 6͵7͵8 | 1͵2 |
| 4 | They can make risk measurement using various analysis techniques, they can calculate firm value. | 5͵7͵8͵10͵11 | 1͵2 |
| 5 | They can compare financial statements and make comparisons between industry and business. | 9͵10͵11͵12 | 1͵2 |
| 6 | They get the information that will help in selecting the study area. | 8͵11 | 1͵2 |
Work Load Details
| # | Type of Work | Quantity | Time (Hour) | Work Load |
|---|---|---|---|---|
| 1 | Course Duration | 14 | 3 | 42 |
| 2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 5 | 70 |
| 3 | Presentation and Seminar Preparation | 0 | 0 | 0 |
| 4 | Web Research, Library and Archival Work | 1 | 5 | 5 |
| 5 | Document/Information Listing | 0 | 0 | 0 |
| 6 | Workshop | 0 | 0 | 0 |
| 7 | Preparation for Midterm Exam | 1 | 15 | 15 |
| 8 | Midterm Exam | 1 | 1 | 1 |
| 9 | Quiz | 0 | 0 | 0 |
| 10 | Homework | 0 | 0 | 0 |
| 11 | Midterm Project | 0 | 0 | 0 |
| 12 | Midterm Exercise | 0 | 0 | 0 |
| 13 | Final Project | 0 | 0 | 0 |
| 14 | Final Exercise | 0 | 0 | 0 |
| 15 | Preparation for Final Exam | 1 | 16 | 16 |
| 16 | Final Exam | 1 | 1 | 1 |
| 150 | ||||