| BUSINESS ADMINISTRATION | |||||
|---|---|---|---|---|---|
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
General Information about the Course
| Course Code: | ISL700 | ||||||||
| Course Title: | Analysis of Financial Statements | ||||||||
| Course Semester: | 6. Semester / Spring | ||||||||
| Course Credits: |
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| Language of instruction: | TR | ||||||||
| Prerequisite of the course: | No | ||||||||
| Type of course: | Alan İçi Seçmeli | ||||||||
| Level of course: |
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| Course Lecturer(s): | Prof. Dr. Öcal USTA |
Purpose and content of the course
| Course Objectives: | To gain the necessary knowledge and skills to make decisions about the financial structures of the enterprises by analyzing the financial statements. |
| Course Objective: | To analyze financial statements that may be necessary in business life. |
| Mode of Delivery: | Face to face |
Learning Outcomes
| Knowledge (Described as Theoritical and/or Factual Knowledge.) | ||
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1) The student learns about financial statements. |
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| Skills (Describe as Cognitive and/or Practical Skills.) | ||
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1) The student analyzes the financial situation of companies. |
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| 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.) | ||
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1) Student compares and analyzes inter-firm and firm's own financial statements. |
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Course Topics
| Week | Subject | ||
| 1) | Definition and Characteristics of Financial Statements | ||
| 2) | Presentation of Financial Statements | ||
| 3) | Accounting System and Financial Statements | ||
| 4) | Generally Accepted Accounting Standards | ||
| 5) | Financial Statement Users | ||
| 6) | Balance Sheet and Income Statement | ||
| 7) | Profit Distribution and Fund Flow Statement | ||
| 8) | MIDTERM | ||
| 9) | Cash Flow and Equity Changes Statement | ||
| 10) | Net Working Capital Change Table | ||
| 11) | Financial Analysis Techniques - Ratio Analysis | ||
| 12) | Comparative Tables Analysis (Horizontal Analysis) | ||
| 13) | Analysis with Percentage Method (Vertical Analysis) | ||
| 14) | Analysis with Trend Percentages (Trend Analysis) | ||
| 15) | Term Evaluation | ||
| 16) | FINAL EXAMINATION | ||
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Ders - Program Öğrenme Kazanım İlişkisi
| No Effect | 1 Lowest | 2 Average | 3 Highest |
| Ders Öğrenme Kazanımları | 1 |
2 |
3 |
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| Program Outcomes | |||||||||||||||||||
| 1) Gains knowledge of basic finance principles and rules, analytical finance tools and the importance of finance function within the functional structure of the business. | |||||||||||||||||||
| 2) Understands the basic principles of management for motivating employees and coordinating production by leading the employees in line with the strategic goals of the business. | |||||||||||||||||||
| 3) Understands the nature of formal and informal relationships between people in business life. | |||||||||||||||||||
| 4) Gains practical knowledge of financial and managerial accounting tools and techniques. | |||||||||||||||||||
| 5) Gains practical knowledge of the Turkish legal system framed by business and commercial laws. | |||||||||||||||||||
| 6) Evaluates a business in terms of all its functional units. | |||||||||||||||||||
| 7) Analyzes the cases that may be encountered. | |||||||||||||||||||
| 8) Provides solutions to the problems encountered in the business. | |||||||||||||||||||
| 9) He/she processes numerical data and makes it meaningful by using mathematical and analytical thinking in decisions to be taken in a business or any part of it. | |||||||||||||||||||
| 10) Analyzes the effects of social, economic and legal structures and changes in national and international dimensions on business and economy. | |||||||||||||||||||
| 11) Develops marketing strategies for successful marketing, pricing, distribution and customer satisfaction of products and/or services within the current business environment. | |||||||||||||||||||
| 12) He/She develops the leadership and decision-making skills necessary to be effective in professional business life. | |||||||||||||||||||
| 13) Organizes information processing tools in accordance with their purpose. | |||||||||||||||||||
| 14) Have lifelong learning desire and development ability. | |||||||||||||||||||
| 15) Works individually and as a team in both within disciplinary and interdisciplinary dimensions. | |||||||||||||||||||
| 16) Follows the current and developing trends in business administration with professional English proficiency. | |||||||||||||||||||
| 17) Knows and follows the current news and cases in the field of business administration. | |||||||||||||||||||
| 18) Knows the legal developments and innovations in the field of business administration and trade. | |||||||||||||||||||
| 19) Be aware of innovations related to professional recruitment and self-development. | |||||||||||||||||||
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 | 28 |
| Laboratory | ||
| Application | ||
| Practice Exam | ||
| Special Course Internship (Work Placement) | ||
| Field Work | ||
| Study Hours Out of Class | 14 | 14 |
| Article Critical | ||
| Article Writing | ||
| Module Group Study | ||
| Brainstorming | ||
| Role Playing + Dramatizing | ||
| Out-of-Class Study (Pre-study, Reinforcement, Practice Review, etc.) | ||
| Homework (reading, writing, watching movies, etc.) | 4 | 4 |
| Project Preparation + Presentation | ||
| Report Preparation + Presentation | ||
| Presentation / Seminar Preparation + Presenting | ||
| Oral examination | ||
| Preparing for Midterm Exams | 7 | 14 |
| MIDTERM EXAM (Visa) | 1 | 1 |
| Preparing for the General Exam | 14 | 28 |
| GENERAL EXAM (Final) | 1 | 1 |
| Participation | ||
| Discussion | ||
| Portfolio | ||
| Take-Home Exam | ||
| Logbook | ||
| Total Workload | 90 | |
| ECTS (30 saat = 1 AKTS ) | 3 | |