Faculty Of Economıc, Admınıstratıve And Socıal Scıences
Internatıonal Fınance ( Englısh )

Course Information

FINANCIAL STATEMENTS ANALYSIS
Code Semester Theoretical Practice National Credit ECTS Credit
Hour / Week
INF306 Spring 3 0 3 5

Prerequisites and co-requisites
Language of instruction English
Type Required
Level of Course Bachelor's
Lecturer
Mode of Delivery Face to Face
Suggested Subject
Professional practise ( internship ) None
Objectives of the Course Gaining the ability to analyze the financial statements of the enterprises through IFRS and TMS, to calculate by algebraic and ratio method of accounting transactions, to interpret the results and to present them in reports to the related persons.
Contents of the Course Definition and importance of financial management. Fuctions of financial maanagement. Goals and Tasks of the Accounting and Finance Manager Types of Financial Statements; Balance Sheet, Income Statement, Financial Structure Ratio, Profitablity Ratio, Vertical and Trend Analysis, Comperative Statements Method.

Learning Outcomes of Course

# Learning Outcomes
1 Analyzing the financial / financial statements of the enterprises according to IFRS, TAS, and calculating and interpreting resluts of analysis.
2 Arrangement of Financial statements of the enterprises according to the IFRS and TAS
3 Application of techniques used in financial / financial analysis with algebraic and ratio methods, interpretation of findings
4 Types of Financial Tables - Arrangement of Financial Tables according to Specified Standards

Course Syllabus

# Subjects Teaching Methods and Technics
1 Definition and importance of financial management in businesses. Purposes and Duties of the Finance Manager. Definition of Financial Management Functions Face To Face
2 Types of Financial Tables - Arrangement of Financial Tables according to IFRS and TAS. Face To Face
3 Balance Sheet and Income Statement Face To Face
4 Definition and Importance of Financial Analysis, Financial Analysis Methods Face To Face
5 Liquidity Ratios Face To Face
6 Financial Structure Rates Face To Face
7 Review Face To Face
8 Mıd Term Exam
9 Activity Rates - Example: Implementation and Interpretation Face To Face
10 Profitability Ratios Face To Face
11 Vertical Analysis Face To Face
12 Trend Analysis Face To Face
13 Comperative Statements Analysis Face To Face
14 Cash Flow Statements Statement of changes in equity Face To Face
15 Review Face To Face
16 Final Exam

Course Syllabus

# Material / Resources Information About Resources Reference / Recommended Resources
1
2

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 Analyzing the financial / financial statements of the enterprises according to IFRS, TAS, and calculating and interpreting resluts of analysis. 1͵2͵4͵8 1͵2
2 Arrangement of Financial statements of the enterprises according to the IFRS and TAS 1͵2͵4͵8 1͵2
3 Application of techniques used in financial / financial analysis with algebraic and ratio methods, interpretation of findings 1͵2͵4͵8 1͵2
4 Types of Financial Tables - Arrangement of Financial Tables according to Specified Standards 1͵2͵4͵8 1͵2
PS. The numbers, which are shown in the column Method of Assessment, presents the methods shown in the previous table, titled as Method of Assessment.

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 3 42
3 Presentation and Seminar Preparation 0 0 0
4 Web Research, Library and Archival Work 0 0 0
5 Document/Information Listing 0 0 0
6 Workshop 0 0 0
7 Preparation for Midterm Exam 1 12 12
8 Midterm Exam 1 2 2
9 Quiz 0 0 0
10 Homework 3 8 24
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 25 25
16 Final Exam 1 3 3
  150