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 will be able to organize the financial statements used in businesses according to the determined standards, apply the techniques used in the financial analysis of businesses, interpret the current situation and development trend of the business according to the financial analysis results, and apply financial analysis techniques with computers

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)
Ins. Hatice BAŞKAYA
Learning Outcomes
1.To prepare basic financial statements and reports
2.To prepare additional financial statements and reports
3.Making financial analysis
4.To interpret financial analysis
5.Conducting financial analysis and interpreting
Recommended or Required Reading
1.Financial Statements Analysis,Adem Yıldırım, Ekin Yayınları,2021
2.Financial Statements Analysis,Prof.Dr. Bekir Elmas, Nobel Yayınevi, 2022
3.Financial Statements Analysis,Dr. Öztin Akgüç, Avcıol Yayınevi,2008
4.Financial Statements Analysis, AÖF Lecture notes
Weekly Detailed Course Contents
Week 1 - Theoretical
General information about Financial Statements, characteristics of financial statements
Week 2 - Theoretical
Basic Financial Statements - Balance Sheet
Week 3 - Theoretical
Basic Financial Statements - Income Statement
Week 4 - Theoretical
General Information Regarding the Analysis Used in Financial Statement Analysis
Week 5 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Comparative Statements Analysis Technique -I
Week 6 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Comparative Statements Analysis Technique -II
Week 7 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Vertical Analysis Technique-I
Week 8 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Vertical Analysis Technique-II
Week 9 - Theoretical
Analysis Methods Used in Financial Statement Analysis - Trend Analysis Technique
Week 10 - Theoretical
Ratio Analysis Technique - Liquidity and Leverage
Week 11 - Theoretical
Short-term debt payment Analysis- Working Capital Concept
Week 12 - Theoretical
Ratios Ratio Analysis Technique - Activity and Profitability Ratios
Week 13 - Theoretical
Comprehensive case study
Week 14 - Theoretical
Comprehensive case study
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Assignment125025
Midterm Examination113013
Final Examination120020
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
OÇ-1
5
4
4
3
4
4
3
2
3
3
1
OÇ-2
5
4
4
3
4
4
3
2
3
3
1
OÇ-3
5
4
4
3
4
4
4
2
3
4
1
OÇ-4
5
4
4
3
4
4
4
2
3
4
1
OÇ-5
5
4
2
3
4
4
3
3
3
4
1
Adnan Menderes University - Information Package / Course Catalogue
2026