İzmir Ekonomi Üniversitesi
  • TÜRKÇE

  • VOCATIONAL SCHOOL

    Department of Accounting and Tax Applications (Turkish)

    MUH 206 | Course Introduction and Application Information

    Course Name
    Financial Statements
    Code
    Semester
    Theory
    (hour/week)
    Application/Lab
    (hour/week)
    Local Credits
    ECTS
    MUH 206
    Spring
    3
    0
    3
    5

    Prerequisites
    None
    Course Language
    Turkish
    Course Type
    Required
    Course Level
    Short Cycle
    Mode of Delivery Online
    Teaching Methods and Techniques of the Course Problem Solving
    Case Study
    Lecture / Presentation
    National Occupation Classification -
    Course Coordinator -
    Course Lecturer(s)
    Assistant(s) -
    Course Objectives The purpose of this course is to provide students with the relevant and detailed information about the each type of financial statements and the methods for financial analysis to draw useful and appropriate conclusions from the information obtained from financial statements.
    Learning Outcomes

    The students who succeeded in this course;

    • will be able to explain the main concepts of financial analysis
    • will be able to make interpretations on the information obtained from financial statements
    • will be able to apply various methods for financial analysis of the financial statements
    • will be able to Interpret the financial situation and performance of the companies
    • will be able to analyze the financial information about public companies.
    Course Description Having the relevant and detailed information about the each type of financial statements and the methods for financial analysis the students will be able to draw useful and appropriate conclusions from the information obtained from financial statements.
    Related Sustainable Development Goals

     



    Course Category

    Core Courses
    X
    Major Area Courses
    Supportive Courses
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    Week Subjects Related Preparation
    1 Main concepts of the financial analysis Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 3-10.
    2 Primary Financial Statements - Balance-Sheet Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 10-36.
    3 Primary Financial Statements - Income Statement Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 36-40.
    4 Other Financial Statements - Statement of Cost of Sales Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 40-49.
    5 Other Financial Statements - Statement of Funds Flow, Statement of Cash Flow Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 50-71.
    6 Other Financial Statements - Statement of Profit Distribution, Statement of Changes in Equity Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 72-75.
    7 Other Financial Statements - Statement of Change in Net Working Capital Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 76-84.
    8 Midterm Exam
    9 Methods of Financial Analysis - Horizontal Analysis Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 155-170.
    10 Methods of Financial Analysis - Vertical Analysis Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 189-199.
    11 Methods of Financial Analysis - Trend Analysis Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 183-188.
    12 Methods of Financial Analysis - Ratio Analysis Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 202-217.
    13 Methods of Financial Analysis - Ratio Analysis Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248. Pages: 218-247.
    14 Presentations on the Financial Statements of the Stock Exchange Companies Presentations
    15 Review of The Semester
    16 Final Exam

     

    Course Notes/Textbooks

    Mali Tablolar Analizi, Prof. Dr. Adem Çabuk, Prof. Dr. İbrahim Lazol, Ekin Kitabevi, 2018, ISBN: 6053277248.

    Mali Tablolar Analizi Yrd. Doç Dr. Mustafa SAVCI, Ekin Kitabevi 2017, ISBN: 6053274377.

    Suggested Readings/Materials

    Finansal Analiz, Prof. Dr. Aydın KARAPINAR, Prof. Dr. Figen AYIKOĞLU ZAİF,

    SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan Bahadır,

    www.kap.org.tr.

     

    EVALUATION SYSTEM

    Semester Activities Number Weigthing
    Participation
    1
    15
    Laboratory / Application
    Field Work
    Quizzes / Studio Critiques
    Portfolio
    Homework / Assignments
    -
    -
    Presentation / Jury
    1
    15
    Project
    Seminar / Workshop
    Oral Exams
    Midterm
    1
    30
    Final Exam
    1
    40
    Total

    Weighting of Semester Activities on the Final Grade
    3
    60
    Weighting of End-of-Semester Activities on the Final Grade
    1
    40
    Total

    ECTS / WORKLOAD TABLE

    Semester Activities Number Duration (Hours) Workload
    Theoretical Course Hours
    (Including exam week: 16 x total hours)
    16
    3
    48
    Laboratory / Application Hours
    (Including exam week: '.16.' x total hours)
    16
    2
    32
    Study Hours Out of Class
    14
    1
    14
    Field Work
    0
    Quizzes / Studio Critiques
    0
    Portfolio
    0
    Homework / Assignments
    -
    -
    0
    Presentation / Jury
    1
    10
    10
    Project
    0
    Seminar / Workshop
    0
    Oral Exam
    0
    Midterms
    1
    18
    18
    Final Exam
    1
    26
    26
        Total
    148

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    Program Competencies/Outcomes
    * Contribution Level
    1
    2
    3
    4
    5
    1

    To be able to explain the scope, importance and functions of the accounting process

    -
    -
    -
    X
    -
    2

    To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting

    -
    -
    X
    -
    -
    3

    To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle

    -
    -
    -
    -
    -
    4

    To be able to analyze the financial statements like balance sheet and income statement

    -
    -
    -
    -
    X
    5

    To be able to use computer related software programs and field related computer applications

    -
    -
    -
    -
    -
    6

    To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management

    -
    -
    -
    -
    -
    7

    To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange

    -
    -
    -
    -
    -
    8

    To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena

    -
    -
    -
    -
    -
    9

    To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic

    -
    -
    -
    X
    -
    10

    To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field

    -
    -
    -
    -
    -
    11

    To be able to make decisions based on the principles of professional ethics, accountability and responsibility

    -
    -
    -
    -
    -
    12

    To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment

    -
    -
    -
    -
    -
    13

    To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession

    -
    -
    -
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest


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