Information Package / Course Catalogue
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 AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination125126
Final Examination120121
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
4
3
2
2
3
4
3
4
5
3
4
OÇ-2
3
4
4
4
4
5
4
3
4
4
4
4
OÇ-3
4
3
5
3
4
4
4
4
4
4
3
2
OÇ-4
4
4
4
3
5
4
4
3
3
4
2
3
OÇ-5
2
2
5
4
4
3
2
5
3
4
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026