Information Package / Course Catalogue
Analysis of Financial Statements
Course Code: ISLE466
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: 5
Objectives of the Course

To teach students basic statements such as balance sheets and income statements as well as how to prepare the additional statements and financial analysis techniques with examples.

Course Content

Accounting information system output and which information to users, particularly in planning, decision making and control stages of financial information that meets the needs of the financial statements (basic and supplementary tables) contents and the table in question used in the analysis of the techniques discussed with examples taken.

Name of Lecturer(s)
Learning Outcomes
1.To be able to understand the financial statements principle
2.To be able to understand financial analyses techniques
Recommended or Required Reading
1.Nalan Akdoğan ve Nejat Tenker, Finansal Tablolar ve Mali Analiz Teknikleri, Baran Ofset, 2007
Weekly Detailed Course Contents
Week 1 - Theoretical
General Information Related to Financial Statements, and the Needs of Users of Financial Statements Financial Statements of Qualifications, the boundaries of Use
Week 2 - Theoretical
Definition of Statistics, Importance, Principles, Methods
Week 3 - Theoretical
Statistics Sample App
Week 4 - Theoretical
Determination of Income Statement, Importance of Income Statement
Week 5 - Theoretical
Income Statement Practices
Week 6 - Theoretical
Statement of Cost of Goods Sold
Week 7 - Theoretical
Statement of Changes of Net Working Capital
Week 8 - Intermediate Exam
Midterm exam
Week 9 - Theoretical
Cash Flow Statement and Preparation
Week 10 - Theoretical
Cash Flow Statement and Preparation
Week 11 - Theoretical
Statement of Profit Appropriations, Statements of Changes of Equity
Week 12 - Theoretical
Techniques of Financial Statement Analyses, Comparative Table Analyses
Week 13 - Theoretical
Percentage Method and Analysis and Applications
Week 14 - Theoretical
Percentage Method Trends Analysis (Trend Analysis)
Week 15 - Theoretical
Ratio Analysis and Sample Application with Method
Week 16 - Final Exam
Final
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
TOTAL WORKLOAD (hours)125
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
OÇ-1
4
3
4
5
4
5
4
5
4
OÇ-2
5
4
5
4
5
5
4
5
4
Adnan Menderes University - Information Package / Course Catalogue
2026