| School/Faculty/Institute |
Graduate School of Social Sciences |
| Course Code |
MGMT 547 |
| Course Title in English |
Financial Statement Analysis |
| Course Title in Turkish |
Finansal Tablolar Analizi |
| Language of Instruction |
EN |
| Type of Course |
Flipped Classroom |
| Level of Course |
Advanced |
| Semester |
Spring |
| Contact Hours per Week |
| Lecture: 3 |
Recitation: - |
Lab: - |
Other: - |
|
| Estimated Student Workload |
134 hours per semester |
| Number of Credits |
5 ECTS |
| Grading Mode |
Standard Letter Grade
|
| Pre-requisites |
None |
| Expected Prior Knowledge |
None |
| Co-requisites |
None |
| Registration Restrictions |
Graduate Students Only |
| Overall Educational Objective |
To understand the framework for business analysis and valuation using financial statement data. |
| Course Description |
This course aims to develop an ability to analyze financial information as an aid to financial decision making. The emphasis will be on the usefulness of information for various groups, such as investors of the firm, security analysts and creditors. Basic financial statement analysis tools, such as ratio analysis, cross-sectional and time-series analysis, statistical forecasting models will be covered. Part of this course will be devoted to the research and empirical evidence on the impact of financial statement information on asset pricing, efficiency of the capital markets, debt ratings and corporate restructuring. |
| Course Description in Turkish |
Bu ders, finansal kararları finansal karar vermede yardımcı olarak analiz etme becerisi geliştirmeyi amaçlamaktadır. Vurgu, firmanın yatırımcıları, güvenlik analistleri ve alacaklılar gibi çeşitli gruplar için bilginin yararına olacaktır. Oran analizi, kesitsel ve zaman serisi analizi, istatistiksel tahmin modelleri gibi temel finansal tablo analiz araçları ele alınacaktır. Bu dersin bir kısmı, finansal tablo bilgilerinin varlık fiyatlandırması, sermaye piyasalarının etkinliği, borç derecelendirme ve kurumsal yeniden yapılanma üzerindeki etkisine ilişkin araştırma ve deneysel kanıtlara ayrılacaktır. |
Course Learning Outcomes and Competences
Upon successful completion of the course, the learner is expected to be able to:
1) Extract relevant information from financial statements and other disclosures to see the underlying business activities and strategy.
2) Assess firm performance and risk.
3) Assess managerial strategic motives in reporting financial information and ways to adjust for such motives.
4) Forecast firm future performance.
5) Value the firm or project.
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| Program Learning Outcomes/Course Learning Outcomes |
1 |
2 |
3 |
4 |
5 |
| 1) Ability to analyse a various range of organizational information, including accounting and finance, operations management, marketing and technology |
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| 2) Integration of the organizational functional knowledge in the process of formulation and implementation of long-term strategic goals and objectives |
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| 3) Competence in leadership and team membership skills for managing innovation as well as routine processes and activities in organizations |
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| 4) Self-exploration through the development and implementation of real business opportunities |
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| 5) Awareness of the uncertainty and complexity of global business environments and changing business practices and trends |
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| 6) Ability to find ethical, creative, comprehensive solutions to complex organizational problems |
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| 7) Integration of management techniques, new business models and analytical tools to decision-making processes |
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| 8) Competence in vital managerial and leadership skills, such as critical thinking, business communication, decision making and conflict resolution |
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| 9) Ability to communicate in English both verbally and in writing at European Language Portfolio General Level B2. |
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Relation to Program Outcomes and Competences
| N None |
S Supportive |
H Highly Related |
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Program Outcomes and Competences |
Level |
Assessed by |
| 1) |
Ability to analyse a various range of organizational information, including accounting and finance, operations management, marketing and technology |
S |
Participation
|
| 2) |
Integration of the organizational functional knowledge in the process of formulation and implementation of long-term strategic goals and objectives |
H |
Exam
|
| 3) |
Competence in leadership and team membership skills for managing innovation as well as routine processes and activities in organizations |
H |
Exam
|
| 4) |
Self-exploration through the development and implementation of real business opportunities |
S |
Participation
|
| 5) |
Awareness of the uncertainty and complexity of global business environments and changing business practices and trends |
S |
Participation
|
| 6) |
Ability to find ethical, creative, comprehensive solutions to complex organizational problems |
S |
Participation
|
| 7) |
Integration of management techniques, new business models and analytical tools to decision-making processes |
S |
Participation
|
| 8) |
Competence in vital managerial and leadership skills, such as critical thinking, business communication, decision making and conflict resolution |
H |
Exam
|
| 9) |
Ability to communicate in English both verbally and in writing at European Language Portfolio General Level B2. |
N |
|
| Prepared by and Date |
, |
| Course Coordinator |
CEYHAN MUTLU |
| Semester |
Spring |
| Name of Instructor |
Asst. Prof. Dr. MERVE ÖZ |
Course Contents
| Week |
Subject |
| 1) |
Introduction to Course |
| 2) |
Overview of Financial Statements and Analysis |
| 3) |
The Balance Sheet- Assets |
| 4) |
The Balance Sheet Liabilities and Stockholders’ Equity |
| 5) |
1st Assignment- Individual Study about Classified Balance Sheet |
| 6) |
Income Statement and Statement of Stockholders’ Equity |
| 7) |
Income Statement and Statement of Stockholders’ Equity |
| 8) |
2nd Assignment- Individual Study about Income Statement and SE |
| 9) |
The Statement of Cash Flows Definition and Purpose |
| 10) |
The Statement of Cash Flows- Direct Method and Indirect Method |
| 11) |
The Analysis of Financial Statements |
| 12) |
Horizontal and Vertical analysis |
| 13) |
Ratio Analysis |
| 14) |
Final Exam |
| 15) |
Final Examination Period |
| 16) |
Final Examination Period |
| Required/Recommended Readings | Understanding the Financial Statements, 11th Edition, By Lyn M. Fraser and Aileen Ormiston published by Pearson Education
ISBN10: 1-292-10155-5
ISBN13: 978-1-292-10155-2
Copyright: 2016
|
| Teaching Methods | Lecture (flipped classroom), quiz, participation, exam |
| Homework and Projects | - |
| Laboratory Work | - |
| Computer Use | Personal Notebook |
| Other Activities | - |
| Assessment Methods |
| Assessment Tools |
Count |
Weight |
| Homework Assignments |
2 |
% 60 |
| Final Examination |
1 |
% 40 |
| TOTAL |
% 100 |
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| Course Administration |
The instructor may act as facilitator for class/group discussions and observe how each student contributes / adds value to the discussed topic. The topic may either cover previous material or assigned new material from videos and book chapters. Homework, if assigned, must be submitted on time and in the requested format. Late submission will not be accepted. Quizzes may or may not be announced and can be cumulative in terms of coverage or may cover material from the upcoming topic only.
This is a flipped course where each student is expected to read assigned material and watch videos in advance, follow class and Blackboard, and actively participate.
MEF University regulations apply for missed exams and evaluations with official excuses which must be submitted to the faculty through this link: https://www.cognitoforms.com/MEFUniversity/MazeretBildirimFormu
within 3 business days of the exam. Please consult our faculty secretary (Ms. Selin Taşçı) for any questions.
Academic dishonesty and plagiarism will be subject to Law on Higher Education Article 54.
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Information Package / Course Catalogue