Information Package / Course Catalogue
Fınancıal Statements
Course Code: IYO209
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

Regulation of the financial statements and apply the techniques used in financial analysis.

Course Content

Importance and meaning of financial statements for financial analysis, Balance Sheet, Income statements, Other financial statements, Comparative Financial statement analysis technique, Vertical statement analysis technique, Trend percentage technique, Ratio analysis.

Name of Lecturer(s)
Lec. Durmuş Ali KIZILYALÇIN
Learning Outcomes
1.Define the basic concepts of financial analysis.
2.To be able to edit the basic and additional financial statements and reports
3.Define comparative financial statement analysis
4.Define vertical statement analysis technique
5.Explain the techniques of financial analysis
Recommended or Required Reading
1.AKDOĞAN Nalân, TENKER Nejat: Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical
Importance and meaning of financial statements for financial analysis
Week 1 - Preparation Work
Related chapter in the course book
Week 2 - Theoretical
Balance Sheet
Week 2 - Preparation Work
Related chapter in the course book
Week 3 - Theoretical
Income statements
Week 3 - Preparation Work
Related chapter in the course book
Week 4 - Theoretical
Fund flow statements
Week 4 - Preparation Work
Related chapter in the course book
Week 5 - Theoretical
Statement of cash flow
Week 5 - Preparation Work
Related chapter in the course book
Week 6 - Theoretical
Statement of profit distribution
Week 6 - Preparation Work
Related chapter in the course book
Week 7 - Theoretical
Statement of changes in equity
Week 7 - Preparation Work
Related chapter in the course book
Week 8 - Theoretical
Statement of changes in equity
Week 8 - Preparation Work
Related chapter in the course book
Week 9 - Preparation Work
Related chapter in the course book
Week 9 - Intermediate Exam
Comparative Financial statement analysis technique: Preparation of tables and Analysis and interpretation (Midterm Exam)
Week 10 - Theoretical
Comparative Financial statement analysis technique: Preparation of tables and Analysis and interpretation
Week 10 - Preparation Work
Related chapter in the course book
Week 11 - Theoretical
Vertical statement analysis technique: Preparation of tables and Analysis and interpretation
Week 11 - Preparation Work
Related chapter in the course book
Week 12 - Theoretical
Trend percentage technique: Preparation of tables and Analysis and interpretation
Week 12 - Preparation Work
Related chapter in the course book
Week 13 - Theoretical
Trend percentage technique: Preparation of tables and Analysis and interpretation
Week 13 - Preparation Work
Related chapter in the course book
Week 14 - Theoretical
Ratio analysis
Week 14 - Preparation Work
Related chapter in the course book
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination117118
Final Examination122123
TOTAL WORKLOAD (hours)97
Contribution of Learning Outcomes to Programme Outcomes