Information Package / Course Catalogue
Financial Statemens and Analysis
Course Code: LYM525
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The aim of this course is to teach the methods of preparing the financial statements, qualifications and contends of financial statements, and the way to use these statements to analyze the performances of the company

Course Content

Fundamental financial statements , sources and uses of funds, working capital concept, analysis techniques

Name of Lecturer(s)
Lec. Yusuf Ziya ŞİPAL
Learning Outcomes
1.Understand the form of the fundamental financial statements.
2.Learn the methods which are used when analyzing financial statements.
3.Utilize the methods of financial statements analysis when measuring the liquidity of the firms,
4.understanding the profitability of the firms,
5.understanding the fiscal positions of the firm, and deciding about the efficiency of the firms.
Recommended or Required Reading
1.Akdoğan Nalan, Tenker Nejat, Finansal Tablolar ve Mali Analiz Teknikleri, Gazi kitapevi, Ankara, 2007
Weekly Detailed Course Contents
Week 1 - Theoretical
General information about financial statements
Week 2 - Theoretical
Fundamental financial statements- Statement of Financial Position
Week 3 - Theoretical
Fundamental financial statements- Income Statement
Week 4 - Theoretical
Sources and Uses of Funds Statement
Week 5 - Theoretical
Net Working Capital Statement
Week 6 - Theoretical
Cash Flow Statement
Week 7 - Theoretical
Changes in Owners? Equity Table
Week 8 - Theoretical
Analysis Techniques
Week 9 - Intermediate Exam
Midterms
Week 10 - Intermediate Exam
Midterms
Week 11 - Theoretical
Horizontal Analysis
Week 12 - Theoretical
Analysis through tendency percentages
Week 13 - Theoretical
Analysis through percentages
Week 14 - Theoretical
Ratio Analysis
Week 15 - Theoretical
Ratio Analysis
Week 16 - Final Exam
Finals
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Reading130226
Midterm Examination125126
Final Examination135136
TOTAL WORKLOAD (hours)127
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
OÇ-1
4
3
3
3
3
2
1
3
4
OÇ-2
4
3
2
1
3
3
3
3
OÇ-3
4
3
3
4
3
3
3
3
OÇ-4
4
3
3
3
3
4
3
4
3
3
OÇ-5
4
3
3
3
4
4
3
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026