Information Package / Course Catalogue
Financial Statement Analysis
Course Code: BSN205
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

Students should be able to prepare financial statements used in businesses according to established standards, apply the techniques used in the financial analysis of businesses, and interpret the current situation and development trend of the business based on the results of financial analysis.

Course Content

Purposes of financial statements and analysis, types and arrangement of financial statements, financial analysis and financial decisions, definition, scope and types of financial analysis, correction of financial statements according to inflation, general evaluation.

Name of Lecturer(s)
Learning Outcomes
1.It can prepare basic financial statements.
2.They can prepare additional financial statements.
3.It can apply financial analysis methods.
4.They can interpret financial statements.
5.It can make inferences about businesses by using financial analysis techniques.
Recommended or Required Reading
1.Toroslu, M. V. & Durmuş, C. N. (2020). Finansal Tablolar Analizi, Kavramlar-Analiz Teknikleri. Ankara: Seçkin Yayıncılık.
2.Elmas, B. (2023). Finansal Tablolar Analizi. Ankara: Nobel Kitabevi.
3.Gökçen, G., & Ataman, B. (2022). Finansal Tablolar Analizi. İstanbul: Beta Yayıncılık.
Weekly Detailed Course Contents
Week 1 - Theoretical
General information about Financial Statements, characteristics of financial statements
Week 1 - Preparation Work
The relevant section(s) of the textbook.
Week 2 - Theoretical
Introduction and preparation of the balance sheet.
Week 2 - Preparation Work
The relevant section(s) of the textbook.
Week 3 - Theoretical
Introduction and preparation of the income statement.
Week 3 - Preparation Work
The relevant section(s) of the textbook.
Week 4 - Theoretical
General Information Regarding the Analysis Used in Financial Statement Analysis
Week 4 - Preparation Work
The relevant section(s) of the textbook.
Week 5 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Ratio analysis, Horizontal Analysis, Vertical Analysis, Trend Analysis.
Week 5 - Preparation Work
The relevant section(s) of the textbook.
Week 6 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Ratio analysis, Horizontal Analysis, Vertical Analysis, Trend Analysis.
Week 6 - Preparation Work
The relevant section(s) of the textbook.
Week 7 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Ratio Analysis of the Income Statement, Horizontal Analysis, Vertical Analysis, Trend Analysis.
Week 7 - Preparation Work
The relevant section(s) of the textbook.
Week 8 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Ratio Analysis of the Income Statement, Horizontal Analysis, Vertical Analysis, Trend Analysis.
Week 8 - Preparation Work
The relevant section(s) of the textbook.
Week 9 - Theoretical
Preparation of the cost of sales statement.
Week 9 - Preparation Work
The relevant section(s) of the textbook.
Week 10 - Theoretical
Preparation and analysis of the fund flow statement.
Week 10 - Preparation Work
The relevant section(s) of the textbook.
Week 11 - Theoretical
Preparation of the dividend distribution table.
Week 11 - Preparation Work
The relevant section(s) of the textbook.
Week 12 - Theoretical
Example application with real business data.
Week 12 - Preparation Work
The relevant section(s) of the textbook.
Week 13 - Theoretical
Example application with real business data.
Week 13 - Preparation Work
The relevant section(s) of the textbook.
Week 14 - Theoretical
Example application with real business data.
Week 14 - Preparation Work
The relevant section(s) of the textbook.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Assignment110010
Quiz1505
Midterm Examination112012
Final Examination115116
TOTAL WORKLOAD (hours)99
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
PÇ-13
PÇ-14
OÇ-1
3
2
3
1
4
2
3
1
1
2
1
OÇ-2
3
2
3
1
4
2
3
1
1
2
1
OÇ-3
3
2
5
1
5
2
5
2
1
3
1
1
OÇ-4
3
2
4
1
5
2
5
2
1
3
1
1
OÇ-5
3
2
5
1
5
2
5
2
2
3
1
2
Adnan Menderes University - Information Package / Course Catalogue
2026