İşletme | |||||
Lisans | Programın Süresi: 4 | Kredi Sayısı: 240 | TYYÇ: 6. Düzey | QF-EHEA: 1. Düzey | EQF: 6. Düzey |
School/Faculty/Institute | Faculty of Econ., Admin. and Social Sciences | ||||
Course Code | FIN 432 | ||||
Course Title in English | Financial Statement Analysis | ||||
Course Title in Turkish | Finansal Tablo Analizi | ||||
Language of Instruction | EN | ||||
Type of Course | Flipped Classroom | ||||
Level of Course | Advanced | ||||
Semester | Spring | ||||
Contact Hours per Week |
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Estimated Student Workload | 134 hours per semester | ||||
Number of Credits | 5 ECTS | ||||
Grading Mode | Standard Letter Grade | ||||
Pre-requisites |
ACCT 201 - Financial Accounting |
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Expected Prior Knowledge | None | ||||
Co-requisites |
FIN 202 - Finance |
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Registration Restrictions | Only Undergraduate Students | ||||
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 CompetencesUpon 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 çıkarmak; 2) firma performansını ve riskini değerlendirmek; 3) Finansal bilgilerin raporlanmasında yönetimsel stratejik güdülerin ve bu güdülere göre ayarlama yapmanın yollarının değerlendirilmesi 4) firmanın gelecekteki performansını tahmin etmek 5) firmaya veya projeye değer vermek |
Program Learning Outcomes/Course Learning Outcomes | 1 | 2 | 3 | 4 | 5 |
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1) Has a broad foundation and intellectual awareness with exposure to mathematics, history, economics, and social sciences | |||||
2) Demonstrates knowledge and skills in different functional areas of business (accounting, finance, operations, marketing, strategy, and organization) and an understanding of their interactions within various industry sectors | |||||
3) Applies theoretical knowledge as well as creative, analytical, and critical thinking to manage complex technical or professional activities or projects | |||||
4) Exhibits an understanding of global, environmental, economic, legal, and regulatory contexts for business sustainability | |||||
5) Demonstrates individual and professional ethical behavior and social responsibility | |||||
6) Demonstrates responsiveness to ethnic, cultural, and gender diversity values and issues | |||||
7) Uses written and spoken English effectively (at least CEFR B2 level) to communicate information, ideas, problems, and solutions | |||||
8) Demonstrates skills in data and information acquisition, analysis, interpretation, and reporting | |||||
9) Displays computer proficiency to support problem solving and decision-making | |||||
10) Demonstrates teamwork, leadership, and entrepreneurial skills | |||||
11) Displays learning skills necessary for further study with a high degree of autonomy |
N None | S Supportive | H Highly Related |
Program Outcomes and Competences | Level | Assessed by | |
1) | Has a broad foundation and intellectual awareness with exposure to mathematics, history, economics, and social sciences | S | Participation |
2) | Demonstrates knowledge and skills in different functional areas of business (accounting, finance, operations, marketing, strategy, and organization) and an understanding of their interactions within various industry sectors | H | Exam |
3) | Applies theoretical knowledge as well as creative, analytical, and critical thinking to manage complex technical or professional activities or projects | H | Exam |
4) | Exhibits an understanding of global, environmental, economic, legal, and regulatory contexts for business sustainability | S | Participation |
5) | Demonstrates individual and professional ethical behavior and social responsibility | S | Participation |
6) | Demonstrates responsiveness to ethnic, cultural, and gender diversity values and issues | S | Participation |
7) | Uses written and spoken English effectively (at least CEFR B2 level) to communicate information, ideas, problems, and solutions | S | Participation |
8) | Demonstrates skills in data and information acquisition, analysis, interpretation, and reporting | H | Exam |
9) | Displays computer proficiency to support problem solving and decision-making | N | |
10) | Demonstrates teamwork, leadership, and entrepreneurial skills | N | |
11) | Displays learning skills necessary for further study with a high degree of autonomy | N |
Prepared by and Date | , May 2023 |
Course Coordinator | CEYHAN MUTLU |
Semester | Spring |
Name of Instructor | Prof. Dr. SEMEN SON TURAN |
Hafta | Konu |
1) | Derse Erişim ve Kişisel Yönelim, Analiz ve Değerleme Çerçevesi |
2) | Mali Tablolara ve Analizlere Genel Bakış |
3) | Finansal Raporlama ve Analiz |
4) | Finansman Faaliyetlerinin Analizi |
5) | 1. Ara Sınav |
6) | Yatırım Faaliyetlerinin Analiz Edilmesi |
7) | Yatırım Faaliyetlerinin Analizi: Şirketlerarası Yatırımlar |
8) | Operasyonel Faaliyetlerin Analiz Edilmesi |
9) | Nakit Akış Analizi |
10) | 2. Ara Sınav |
11) | Yatırılan Sermayenin Getirisi ve Kârlılık Analizi |
12) | Prospektif Analiz |
13) | Kredi analizi |
14) | Hisse Analizi ve Değerleme |
15) | Final Sınav Dönemi |
16) | Final Sınav Dönemi |
Required/Recommended Readings | Financial Statement Analysis, 11th Edition, By K. R. Subramanyam, Mc Graw Hill ISBN10: 0078110963 ISBN13: 9780078110962 Copyright: 2014 | ||||||||||||
Teaching Methods | Lecture (flipped classroom), quiz, participation, exam | ||||||||||||
Homework and Projects | |||||||||||||
Laboratory Work | |||||||||||||
Computer Use | |||||||||||||
Other Activities | |||||||||||||
Assessment Methods |
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Course Administration |
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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 |