Information Package / Course Catalogue
Financial Statement Analysis
Course Code: UTİ418
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

In this course, an entity's financial condition and operating results of the financial statements are the basic tools of reporting parties and considered in the preparation is to present the basic principles and methods. In addition, another purpose of introducing the course, these financial statements prepared using the analysis techniques for the assessment of current and future state of business forms and comments.

Course Content

General Information on the Financial Statements, Fund Flow Statements, General Information on Financial Analysis, Financial Analysis Applications.

Name of Lecturer(s)
Lec. Hatice CAN
Learning Outcomes
1.Prepares general purpose and special-purpose financial statements.
2.Reads and interprets financial statement line items.
3.Explains and interprets the relationship between financial statement items.
4.Applies the techniques of financial analysis and business analyzes and interprets the results they obtain.
5.Explain the importance of financial analysis and who benefited from financial analysis.
Recommended or Required Reading
1.Famil ŞAMİLOĞLU-Ali İhsan AKGÜN, Finansal Tablolar Analizi, Güncellenmiş ve Gözden Geçirilmiş 2.Baskı, Ekin Yay., Bursa, 2015. Famil ŞAMİLOĞLU-Ali İhsan AKGÜN, Finansal Tablolar Analizi, Güncellenmiş ve Gözden Geçirilmiş 2.Baskı, Ekin Yay., Bursa, 2015.
2.Aydın KARAPINAR-Figen AYIKOĞLU ZAİF, Finansal Analiz (Uluslararası Finansal Raporlama Standartlarıyla Uyumlu), Yenilenmiş 3.Baskı, Gazi Kitabevi, Ankara, 2013.
Weekly Detailed Course Contents
Week 1 - Theoretical
General Information on the Financial Statements
Week 2 - Theoretical
Balance Sheet: Definition, Formal Structure, Ordering Policies, Notes
Week 3 - Theoretical
Income Statement and Statement of Cost of Sold
Week 4 - Theoretical
Fund Flow Statements
Week 5 - Theoretical
Statement of Changes in Equity: Formal Structure and Types of Rearrangement Policies
Week 6 - Theoretical
Statement of Changes in Equity: Formal Structure and Types of Rearrangement Policies
Week 7 - Theoretical
General Information on Financial Analysis
Week 8 - Theoretical
Financial Analysis Techniques(Midterm)
Week 9 - Theoretical
A Comparative Analysis of Financial Statements (Horizontal Analysis)
Week 10 - Theoretical
Vertical Percentage Analysis (Vertical Analysis)
Week 11 - Theoretical
Trend Analysis (Analysis Using Trend Percentages Method)
Week 12 - Theoretical
Ratio Analysis
Week 13 - Theoretical
Financial Analysis Applications
Week 14 - Theoretical
Financial Analysis Applications
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130452
Midterm Examination128129
Final Examination130131
TOTAL WORKLOAD (hours)151
Contribution of Learning Outcomes to Programme Outcomes