GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
FINANCIAL REPORTING AND APPLICATION/1180050
Course Title: FINANCIAL REPORTING AND APPLICATION
Credits 3 ECTS 7.5
Semester 1 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Dr. HALİM ERGEN
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/ergenh
 -- EMAIL(S) OF LECTURER(S)
   ergenh@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Financial report definitions.
Horizontal analysis to comprehend.
Know the techniques of financial analysis
Comments on liquidity ratios.
Financial leverage ratios have knowledge about.




 -- 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  Introduction to Financial Statements Analyzes
2. Week  Financial Statements and its fundamentals
3. Week  Financial Statements and amendments according to IFRS
4. Week  Cash Flow Statement
5. Week  Cash Flow Statement practices
6. Week  Financial Statements analyzes techniques
7. Week  Ratio, vertical and horisontal analyzes and practices
8. Week  Presentation
9. Week  Midterm Exam
10. Week  Presentation
11. Week  Presentation
12. Week  Presentation
13. Week  Presentation
14. Week  Presentation
15. Week  Presentation
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Finansal Analiz,(Uluslararası Finansal Raporlama Standartları ile Uyumlu), Aydın Karapınar, Figen Ayıkoğlu Zaif, Gazi Kitabevi
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Based on teorethic lecture and research
 -- 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
10
3
30
 Searching in Internet and Library
10
3
30
 Designing and Applying Materials
5
4
20
 Preparing Reports
2
4
8
 Preparing Presentation
4
4
16
 Presentation
4
4
16
 Mid-Term and Studying for Mid-Term
2
4
8
 Final and Studying for Final
2
4
8
 Other
2
5
10
 TOTAL WORKLOAD: 
188
 TOTAL WORKLOAD / 25: 
7.52
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Learns the fundamental principles and concepts of accounting.X
2Follows up to date academic papers and new trends in accountingX
3Learns the functions and operations of national and international accounting regulationsX
4Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront withX
5Comprehends the issue of Net Working Capital and Cash Flow problems and prepare the related statementsX
6Comprehends the proper costing analysis for management decisionsX
7Knows the fundamental accounting principles and financial statement analysisX
8Learns both fundamental and contemporary topics in cost accounting through up to date casesX
9Analyzes special topics in joint venture accounting and understands their applications in accountingX
10Learns financial reporting standards and makes comparative analysis and applications.X
11Knows fundamental accounting theories and compares them with the modern theoriesX
12Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instruments.X
13Gets comprehensive knowledge of auditing and learns independent auditing standards and their applicationsX
14Understands econometric models in accounting and learns their application to real cases.X