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 Bahar
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) Temel iş faaliyetlerini ve stratejisini görmek için mali tablolardan ve diğer açıklamalardan ilgili bilgileri çıkarın.
2) Firma performansını ve riskini değerlendirin
3) Mali bilgilerin raporlanmasındaki yönetimsel stratejik güdüleri ve bu güdülere göre ayarlama yapmanın yollarını değerlendirin.
4) Firmanın gelecekteki performansını tahmin edin.
5) Firmaya veya projeye değer verin
Program Learning Outcomes/Course Learning Outcomes 1 2 3 4 5
1)
2)
3)
4)
5)
6)
7)
8)
9)

Relation to Program Outcomes and Competences

N None S Supportive H Highly Related
     
Program Outcomes and Competences Level Assessed by
1) S Participation
2) H Exam
3) H Exam
4) S Participation
5) S Participation
6) S Participation
7) S Participation
8) H Exam
9) N
Prepared by and Date ,
Course Coordinator CEYHAN MUTLU
Semester Bahar
Name of Instructor Dr. Öğr. Üyesi MERVE ÖZ

Course Contents

Hafta Konu
1) Derse Giriş
2) Mali Tablolara ve Analizlere Genel Bakış
3) Bilanço-Varlıklar
4) Bilanço Yükümlülükleri ve Özkaynaklar
5) 1. Ödev – Gizli Bilanço Konusunda Bireysel Çalışma
6) Gelir Tablosu ve Özsermaye Tablosu
7) Gelir Tablosu ve Özsermaye Tablosu
8) 2. Ödev-Gelir Tablosu ve SE Konusunda Bireysel Çalışma
9) Nakit Akış Tablosunun Tanımı ve Amacı
10) Nakit Akış Tablosu - Doğrudan Yöntem ve Dolaylı Yöntem
11) Mali Tabloların Analizi
12) Yatay ve Dikey analiz
13) Oran analizi
14) Final Sınavı
15) Final Examination Period
16) Final Examination Period
Required/Recommended ReadingsUnderstanding 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 MethodsLecture (flipped classroom), quiz, participation, exam
Homework and Projects-
Laboratory Work-
Computer UsePersonal Notebook
Other Activities-
Assessment Methods
Assessment Tools Count Weight
Ödev 2 % 60
Final 1 % 40
TOTAL % 100
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.

ECTS Student Workload Estimation

Activity No/Weeks Hours Calculation
No/Weeks per Semester Preparing for the Activity Spent in the Activity Itself Completing the Activity Requirements
Ders Saati 14 2 3 2 98
Proje 1 12 2 14
Ara Sınavlar 2 9 2 22
Total Workload 134
Total Workload/25 5.4
ECTS 5