Information Package / Course Catalogue
Financial Statement Analysis
Course Code: BSS205
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

The aim of this course is to enable students to understand the structure, preparation principles and analysis methods of financial statements. The course aims to analyze the liquidity, financial structure, operating efficiency and profitability of businesses by interpreting the balance sheet, income statement and other basic financial statements

Course Content

In this course, the structure, preparation principles and purposes of financial statements are examined. The course covers the analysis of basic financial statements such as balance sheet, income statement, cash flow statement and statement of changes in equity; Horizontal analysis, vertical analysis, trend analysis and ratio analysis techniques are applied.

Name of Lecturer(s)
Learning Outcomes
1.Can explain the structure, organization principles and basic elements of financial statements.
2.Can evaluate the financial position of the business by interpreting the balance sheet, income statement and other basic financial statements.
3.Can apply comparative analysis, vertical analysis, trend analysis and ratio analysis techniques.
4.Can analyze the results by calculating liquidity, financial structure, operating efficiency and profitability ratios.
5.Can make evaluations about the financial performance, risk level and financial success of businesses using financial statement data.
Recommended or Required Reading
1.Mustafa Savcı, Financial Statement Analysis, Ekin Publishing House.
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Accounting Information System and Financial Statements
Week 2 - Theoretical
Purposes, Users and Basic Principles of Financial Statements
Week 3 - Theoretical
Balance Sheet: Structure, Elements and Organizational Principles
Week 4 - Theoretical
Income Statement: Structure, Elements and Organizational Principles
Week 5 - Theoretical
Cash Flow Statement, Fund Flow Statement and Equity Change Statement
Week 6 - Theoretical
Introduction to Financial Statement Analysis and Types of Financial Analysis
Week 7 - Theoretical
Theoretical Comparative Tables Analysis (Horizontal Analysis), Analysis with Percentage Method (Vertical Analysis)
Week 8 - Theoretical
Trend Analysis (Trend Percentages Analysis)
Week 9 - Theoretical
Introduction to Ratio Analysis and Liquidity Ratios
Week 10 - Theoretical
Financial Structure (Financial Leverage) Ratios
Week 11 - Theoretical
Activity (Efficiency) Rates
Week 12 - Theoretical
Profitability Ratios and Stock Market Performance Ratios
Week 13 - Theoretical
Financial Failure, Financial Risk Analysis
Week 14 - Theoretical
Theoretical Analysis of Financial Statements: Comprehensive Applications, Ratio Calculations and Case Studies
Assessment Methods and Criteria
Type of AssessmentCountPercent
Attending Lectures1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Individual Work102240
Quiz1314
Midterm Examination1617
Final Examination1617
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
PÇ-13
PÇ-14
OÇ-1
5
4
4
3
2
OÇ-2
5
5
4
5
4
OÇ-3
4
4
3
5
4
OÇ-4
3
5
3
5
4
OÇ-5
3
5
3
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026