Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Assoc. Prof. Sadullah ÇELİK

Financial Analysis Techniques

Course Code	: UTIF407
Course Type	: Area Elective
Couse Group	: First Cycle (Bachelor's Degree)
Education Language	: Turkish
Work Placement	: N/A

Theory	: 3
Prt.	: 0
Credit	: 3
Lab	: 0
ECTS	: 6

Objectives of the Course

Students will be able to understand the types, functions and structures of financial statements that enable the company 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 the enterprises, to interpret the current state of business development

Course Content

Understanding the functions, types, structures of financial statements, financial analysis techniques, and interpreting the results achieved with these techniques.

Name of Lecturer(s)

Assoc. Prof. Umut Tolga GÜMÜŞ

Learning Outcomes

1.	To comprehend the need for financial statements, to apply and interpret financial analysis techniques
2.	To be able to edit the financial tables used in the enterprises according to the determined standards
3.	To be able to interpret the current situation and development tendency of the enterprise according to the results of financial analysis
4.	Arranges and interprets financial statements
5.	Apply financial analysis techniques

Recommended or Required Reading

1.	Nalan Akdoğan ve Nejat Tenker (2007), Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, Ankara
2.	Bekir ELMAS, Financial Statements Analysis, NOBEL ACADEMIC PUBLISHING

Weekly Detailed Course Contents

Week 1 - Theoretical

Development of Financial Statements, Responsibility to Inform Business Environment and Users of Financial Statements

Week 2 - Theoretical

Types and Structures of Financial Statements

Week 3 - Theoretical

Balance

Week 4 - Theoretical

Income statement

Week 5 - Theoretical

Analysis Techniques: Comparative Tables Analysis (Horizontal Analysis)

Week 6 - Theoretical

Analysis Techniques: Percentage Analysis (Vertical Analysis)

Week 7 - Theoretical

Analysis by Trend Percentage Method (Trend Analysis)

Week 8 - Theoretical

Application examples of analysis techniques

Week 9 - Theoretical

Ratio Analysis

Week 10 - Theoretical

Fund Flow Statement

Week 11 - Theoretical

Net Working Capital Change Table

Week 12 - Theoretical

Cash Flow Statement

Week 13 - Theoretical

Statement of Changes in Shareholders' Equity and Statement of Profit Distribution

Week 14 - Theoretical

Consolidated Financial Statements

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	4	3	98
Midterm Examination	1	25	1	26
Final Examination	1	20	1	21
TOTAL WORKLOAD (hours)				145

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	4	3	4	4	3	4	4	3	3	4	3	4
OÇ-2	4	4	3	5	4	4	4	3	4	4	4	4
OÇ-3	4	4	3	3	4	4	4	4	3	4	3	2
OÇ-4	4	4	4	4	4	5	4	3	4	5	2	3
OÇ-5	3	4	4	4	4	3	3	3	4	4	3	4

Person Responsible for Information Package

Assoc. Prof. Sadullah ÇELİK