Information Package / Course Catalogue
Financial Statements Analysis
Course Code: İŞT262
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 2
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

Students understand the types, functions and structures of financial statements that enable the entity to fulfill its obligation to present financial information, to be able to edit the financial statements used in the enterprises according to the specified standards, to apply the techniques used in the financial analysis of enterprises, to interpret the current state of business according to financial analysis results.

Course Content

Objectives of financial statements and analysis, types of financial statements and arrangement-interpretation, techniques used in financial analysis.

Name of Lecturer(s)
Ins. Tuğba KAVLU
Learning Outcomes
1. Comprehend the need for financial statements
2.Apply and interpret financial analysis techniques
3.Define the basic financial statements
4.Businesses may prepare financial statements in accordance with the standards set.
5. According to the results of the analysis can interpret the current situation of the business and the development trend.
Recommended or Required Reading
Weekly Detailed Course Contents
Week 1 - Theoretical & Practice
The need for analysis of financial statements
Week 2 - Theoretical & Practice
The meaning and importance of financial statements in terms of financial analysis: Balance sheet
Week 3 - Theoretical & Practice
The meaning and importance of financial statements in terms of financial analysis: Income statement
Week 4 - Theoretical & Practice
Comparative Tables Analysis Technique: Preparing Tables, Analysis and Interpretation
Week 5 - Theoretical & Practice
Comparative Tables Analysis Technique: Preparing Tables, Analysis and Interpretation
Week 6 - Theoretical & Practice
Analysis Method with Percentage Method: Preparing Tables, Analysis and Interpretation
Week 7 - Theoretical & Practice
Analysis with Percentage Method: Table Preparation, Analysis and Interpretation
Week 8 - Theoretical & Practice
Application (Midterm Exam)
Week 9 - Theoretical & Practice
Application (Midterm Exam)
Week 10 - Theoretical & Practice
Analysis by Trend Percentage Method (Trend Analysis)
Week 11 - Theoretical & Practice
Ratio Analysis: Liquidity ratios, Financial structure ratios
Week 12 - Theoretical & Practice
Ratio Analysis: Activity rates, profitability rates
Week 13 - Theoretical & Practice
Fund Flow Statement
Week 14 - Theoretical & Practice
Net Working Capital Change Table
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Lecture - Practice140114
Assignment160232
Midterm Examination1516
Final Examination1516
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
OÇ-1
1
1
1
1
1
5
1
1
5
1
3
1
OÇ-2
1
1
1
1
2
5
1
1
5
1
3
1
OÇ-3
1
1
1
1
2
5
1
1
5
1
3
1
OÇ-4
1
1
1
1
1
5
1
1
5
1
4
1
OÇ-5
1
1
1
1
1
5
1
1
5
1
5
1
Adnan Menderes University - Information Package / Course Catalogue
2026