GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
FINANCIAL STATEMENTS ANALYSIS/ISLE405
Course Title: FINANCIAL STATEMENTS ANALYSIS
Credits 3 ECTS 5
Semester 3 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Yıldız Özerhan
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr/akbulut
 -- EMAIL(S) OF LECTURER(S)
  akbulut@gazi.edu.tr,yildizozerhan@gmail.com
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Students learn the aim, users and qualitative characteristics of financial statements.
Students learn how to prepare balance sheet and income statement appropriate for analysis.
3) Students learn how to prepare statement of cost of goods sold, statement of profit appropriation and cash flow statement.
4)Students learn financial statements analysis techniques.
5) Students able to interpret the financial position and operating results of the firm by the help of analysis techniques.




 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  The aim, users and qualitative characteristics of financial statements
2. Week  Making up income statement appropriate for analysis
3. Week  Making up statement of cost of goods sold in both production and commercial enterprises
4. Week  Making up balance sheet appropriate for analysis
5. Week  Financial statement analysis techniques
6. Week  Horizontal analysis
7. Week  Vertical analysis
8. Week  Trend analysis
9. Week  Midterm exam
10. Week  Ratio analysis
11. Week  Model applications
12. Week  Making up statement of profit appropriation
13. Week  Making up cash flow statement
14. Week  Model applications
15. Week  Model applications
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  Nalan Akdoğan ve Nejat Tenker, Finansal tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, Ankara,
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
14
3
42
 Practising Hours of Course Per Week
0
 Reading
11
3
33
 Searching in Internet and Library
11
2
22
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
8
2
16
 Final and Studying for Final
4
3
12
 Other
0
 TOTAL WORKLOAD: 
125
 TOTAL WORKLOAD / 25: 
5
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having theoretical knowledge in international trade management, international business administration, international logistic international law areas and having ability and professional expertise in terms of implementationX
2Having professional competence in order to be assigned in various private and public sector institutions like national and international trade organizations and unions, economics consultancy offices, under secretariat of foreign trade and foreign trade officesX
3Having knowledge about other disciplines like business administration, economics, law, public administration and international relations that are related to international tradeX
4Being able to behave according to principles of ethical behaviors in all international trade areasX
5Having abilities about issues like information technologies, basic computer programs and foreign language that are needed to perform international trade activitiesX
6Being aware of the economical, political and cultural integrations and systems in his/her country and all over the world, to be able to position the country and organization while performing activates related to his/her areaX
7Beeing capable of identifying problems in his/her field, access to relevant resources, having knowledge about the legislation and abilities to produce scientific knowledge and analyzing-synthesizing abilities to carry out a researchX
8Having knowledge and qualifications to carry out and complete a national and an international projectX
9Carrying out activities relevant to his/her field, having critical, creative and innovative thinking abilitiesX
10Having theoretical and practical knowledge and abilities needed to undertake international trade activities related to export-import, exchange, regional collaborations and organizations, free zone practicesX
11Having knowledge and abilities about transporting, storing, supply chain management, risk analysis and insurance and to carry out national and international logistic activitiesX
12Having basic business administration information about production, management, marketing, accounting, finance and human resources in order to undertake international trade and having abilities about quantitative methods that help to have this knowledgeX
13Pursuing and applying legislation information about national and international trade law, public law and private law in order to manage international trade operationsX