General Information about the Course

Course Code:	ISL516
Course Title:	Advanced Financial Statement Analysis
Course Semester:	1. Semester / Fall
Course Credits:	Theoretical Practical Credit ECTS 3 0 3 6
Language of instruction:	TR
Prerequisite of the course:	No
Ders İş Deneyimini Gerektiriyor mu?:	No
Type of course:	Alan İçi Seçmeli
Level of course:	Master TR-NQF-HE:7. Master`s Degree QF-EHEA:Second Cycle EQF-LLL:7. Master`s Degree
Course Lecturer(s):	Prof. Dr. Öcal USTA
Course Assistants:

Purpose and content of the course

Course Objectives:	In the course, it is aimed to introduce, teach and analyze financial statements and to evaluate the financial statements by mentioning the types of financial statements.
Course Objective:	With this course, the student will have knowledge of various financial statements, analysis and independent auditing.
Mode of Delivery:

Learning Outcomes

Knowledge (Described as Theoritical and/or Factual Knowledge.)

1) To teach students the knowledge of examining, calculating, interpreting and presenting the financial statements of businesses.

2) Ability to organize financial statements used in businesses according to determined standards

Skills (Describe as Cognitive and/or Practical Skills.)

1) To be able to apply and interpret the techniques used in financial analysis.

Competences (Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)

1) Arrangement of Financial Statements According to Determined Standards

Course Topics

Week	Subject
Related Preparation	Pekiştirme
1)	Financial Information System
2)	Financial Reporting
3)	Financial Statements and Accounting System
4)	Public Oversight Authority and Standards
5)	Generally Accepted Accounting Standards
6)	Financial Statement Users
7)	Characteristics, Basis and Limits of Use of Financial Statements
8)	Basic Financial Statements, Balance Sheet and Income Statement
9)	Other Financial Statements
10)	Financial Analysis Techniques-Ratio Analysis
11)	Comparative Tables Analysis (Horizontal Analysis)
12)	Analysis with Percentage Method (Vertical Analysis)
13)	Analysis with Trend Percentages (Trend Analysis)
14)	general evaluation
References:

Ders - Program Öğrenme Kazanım İlişkisi

No Effect	1 Lowest	2 Average	3 Highest

Ders Öğrenme Kazanımları	1	2	3	4
Program Outcomes
1) To be able to understand and apply professional, legal and ethical principles with a sense of social responsibility in the stages of collecting, interpreting, announcing and applying data related to the field.
2) To be able to understand and manage social and professional relationships.
3) To have advanced theoretical and applied knowledge through course materials and other scientific resources containing the most up-to-date information in the field of business administration, and thus to evaluate a business in its own environment.
4) To comprehend and analyze the basic concepts and functions of business administration at the level of expertise.
5) To be able to follow current and developing trends in business administration with professional English proficiency.
6) To be able to comprehend all aspects of the subjects related to the profession.
7) To be able to take responsibility as a team member in order to solve the problems encountered in practice.
8) To be able to think interdisciplinary and to perform effective teamwork.
9) To be able to plan and manage activities for the professional development of employees under his/her responsibility in professional activities and projects in his/her field.
10) To be able to determine the learning needs with the lifelong learning and self-learning skills gained and to carry out advanced studies to overcome these.
11) To be able to see business opportunities in the economy, to interpret and evaluate them correctly.
12) To be able to inform the relevant people and institutions on the issues related to the field; To be able to convey in writing and orally the solution proposals for the problems supported by qualitative and quantitative data.
13) To be able to use information and communication technologies at the level required by the field.
14) To be able to produce innovative and creative ideas and to put these ideas into practice.

Course Teaching, Learning Methods

Q & A
Case Problem Solving/ Drama- Role/ Case Management
Laboratory
Quantitative Problem Solving
Fieldwork
Group Study / Assignment
Individual Assignment
WEB-based Learning
Internship
Practice in Field
Project Preparation
Report Writing
Seminar
Supervision
Social Activity
Occupational Activity
Occupational Trip
Application (Modelling, Design, Model, Simulation, Experiment et.)
Reading
Thesis Preparation
Field Study
Student Club and Council Activities
Other
Logbook
Interview and Oral Conversation
Research
Watching a movie
Bibliography preparation
Oral, inscribed and visual knowledge production
Taking photographs
Sketching
Mapping and marking
Reading maps
Copying textures
Creating a library of materials
Presentation

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Attendance		% 0
Laboratory		% 0
Application		% 0
Practice Exam		% 0
Quizzes		% 0
Homework Assignments		% 0
Presentation		% 0
Project		% 0
Special Course Internship (Work Placement)		% 0
Field Study		% 0
Article Critical		% 0
Article Writing		% 0
Module Group Study		% 0
Brainstorming		% 0
Role Playing + Dramatizing		% 0
Out of Class Study		% 0
Preliminary Work, Reinforcement		% 0
Application Repetition etc.		% 0
Homework (reading, writing, watching movies, etc.)		% 0
Project Preparation + Presentation		% 0
Report Preparation + Presentation		% 0
Presentation / Seminar Preparation + Presenting		% 0
Oral examination		% 0
Midterms	1	% 40
Final	1	% 60
Report Submission		% 0
Bütünleme		% 0
Kanaat Notu		% 0
Committee		% 0
Yazma Ödev Dosyası		% 0
Portfolio		% 0
Take-Home Exam		% 0
Logbook		% 0
Discussion		% 0
Participation		% 0
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Calculation of Workload and ECTS Credits

Activities	Number of Activities	Workload
Course Hours	14	42
Laboratory
Application
Practice Exam
Special Course Internship (Work Placement)
Field Work
Study Hours Out of Class
Article Critical	14	14
Article Writing
Module Group Study	14	42
Brainstorming	14	14
Role Playing + Dramatizing
Out-of-Class Study (Pre-study, Reinforcement, Practice Review, etc.)	14	14
Homework (reading, writing, watching movies, etc.)	14	14
Project Preparation + Presentation	5	15
Report Preparation + Presentation
Presentation / Seminar Preparation + Presenting
Oral examination
Preparing for Midterm Exams	1	10
MIDTERM EXAM (Visa)
Preparing for the General Exam	1	20
GENERAL EXAM (Final)	1	1
Participation
Discussion
Portfolio
Take-Home Exam
Logbook
Total Workload		186
ECTS (30 saat = 1 AKTS )		6