GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
FINANCIAL STATEMENTS ANALYSIS/ISLE405
Course Title: FINANCIAL STATEMENTS ANALYSIS
Credits 3 ECTS 5
Semester 6 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Dr. Figen ZAİF, Prof. Dr. Aydın KARAPINAR, Yrd. Doç. Dr. Adem ALTAY
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/figena,http://www.websitem.gazi.edu.tr/site/aydink, http://www.websitem.gazi.edu.tr/site/altay
 -- EMAIL(S) OF LECTURER(S)
  figena@gazi.edu.tr, figenzaif@gmail.com, aydinkarapinar@gmail.com, altay@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
This course is designed to prepare you to interpret and analyze financial statements effectively.
Learns the financial situation analysis techniques and interpret the findings.
Learn the profitability analysis techniques and interpret the findings.
Can analyze and interpret the factors that effects working capital.
Can prepare, present and analyze the Cash Flow Statement.
 -- MODE OF DELIVERY
  Face to face education
 -- PREREQUISITES AND CO-REQUISITES
  Preferred Pre‐Courses to have been successfully completed; Financial Accounting I, II and Intermediate Accounting, Cost and Management Accounting.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  Financial Accounting I, Financial Accounting II, Intermediate Accounting
 --COURSE CONTENT
1. Week  Entrance to Financial Statement Analyses
2. Week  Conceptual Framework and Qualitative Characteristics Of Financial Information And Assumptions In Preparing Financial Statements
3. Week  Principles of Presentation of Financial Statements (The accounting Principles used in Financial Reporting)
4. Week  Introduction to Financial Statement Analyses: Purposes, Types and Techniques
5. Week  Overview of Balance Sheet (Statement of Financial Position)
6. Week  Overview of Income Statement
7. Week   Techniques of Financial Statement Analysis: Common Size (vertical) analyses
8. Week  Midterm Exam
9. Week  Techniques of Financial Statement Analysis:Horizontal (Comparative Statement) and Trend Percentage Analysis
10. Week  Techniques of Financial Statement Analysis:Trend Analysis. Analyzing The Effect of Inflation on Financial Statements.
11. Week  Techniques of Financial Statement Analysis:Ratio Analysis
12. Week  Techniques of Financial Statement Analysis:Ratio Analysis Practices
13. Week  Case Study
14. Week  Cash Flow Statement
15. Week  Case Study of Cash Flow Statement
16. Week   Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Figen Zaif, Aydın Karapınar; Finansal Analiz, 4. Baskı K. R. Subramanyam; Financial Statement Analysis
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
1
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
5
3
15
 Reading
14
1
14
 Searching in Internet and Library
14
1
14
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
2
5
10
 Final and Studying for Final
2
5
10
 Other
14
1
14
 TOTAL WORKLOAD: 
119
 TOTAL WORKLOAD / 25: 
4.76
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To gain the required the basic knowledge of business’s functions of management and organization, marketing, production, accounting and finance, and related to other disciplines and to be able to critically questioned.X
2To save the changes in balance sheet items and occurring within a particular period in the elements of income and expenditure in the business, to classes, to analyze the results by reporting to relevant persons and groups.X
3To conduct research for the solution of business problems, to interpret the information obtained from the field, to be able to develop solutions and prepare a project.X
4To be able to develop the necessary strategies which is related to marketing and sales and to apply them by combining the technologies according to require of the day.X
5To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.X
6To plan, apply or control the required strategies which is related to production and to use information about modern production systemX
7To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.X
8To ensure the increase business value and to evaluate development of capital markets and international financial markets.X
9To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.X
10To be able to express with at least one foreign language which is acquired knowledge and skills in the functions of business, and to be able to use information technology related businesses when its necessary.X
11To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.X
12To act according to the values and social ethics which is related to business fields, and to have necessary awareness of The universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety.X
13To gain professional competence in order to work in non-governmental organizations in the private and public sector.X