| 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 |
Bahar |
| Contact Hours per Week |
| Lecture: 3 |
Recitation: |
Lab: |
Other: |
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| Estimated Student Workload |
134 hours per semester |
| Number of Credits |
5 ECTS |
| Grading Mode |
Standard Letter Grade
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| 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
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| Overall Educational Objective |
To understand the framework for business analysis and valuation using financial statement data.
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| 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.
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| 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.
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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 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
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| Program Learning Outcomes/Course Learning Outcomes |
1 |
2 |
3 |
4 |
5 |
| 1) Has a broad understanding of economics with a deep exposure to other social sciences and mathematics. |
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| 2) Demonstrates knowledge and skills in understanding the interactions of different areas of economics. |
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| 3) Displays a sound comprehension of microeconomic and macroeconomic theory.
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| 4) Applies economic concepts to solve complex problems and enhance decision-making capability. |
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| 5) Uses quantitative techniques to analyze different economic systems.
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| 6) Applies theoretical knowledge to analyze issues regarding Turkish and global economies. |
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| 7) Demonstrates proficiency in statistical tools and mainstream software programs to process and evaluate economic data. |
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| 8) Behaves according to scientific and ethical values at all stages of economic analysis: data collection, interpretation and dissemination of findings.
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| 9) Uses written and spoken English effectively (at least CEFR B2 level) to exchange scientific information. |
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| 10) Exhibits individual and professional ethical behavior and social responsibility. |
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| 11) Displays learning skills necessary for further study with a high degree of autonomy |
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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) |
Has a broad understanding of economics with a deep exposure to other social sciences and mathematics. |
N |
|
| 2) |
Demonstrates knowledge and skills in understanding the interactions of different areas of economics. |
N |
|
| 3) |
Displays a sound comprehension of microeconomic and macroeconomic theory.
|
N |
|
| 4) |
Applies economic concepts to solve complex problems and enhance decision-making capability. |
N |
|
| 5) |
Uses quantitative techniques to analyze different economic systems.
|
N |
|
| 6) |
Applies theoretical knowledge to analyze issues regarding Turkish and global economies. |
N |
|
| 7) |
Demonstrates proficiency in statistical tools and mainstream software programs to process and evaluate economic data. |
N |
|
| 8) |
Behaves according to scientific and ethical values at all stages of economic analysis: data collection, interpretation and dissemination of findings.
|
N |
|
| 9) |
Uses written and spoken English effectively (at least CEFR B2 level) to exchange scientific information. |
N |
|
| 10) |
Exhibits individual and professional ethical behavior and social responsibility. |
N |
|
| 11) |
Displays learning skills necessary for further study with a high degree of autonomy |
N |
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| Prepared by and Date |
, May 2023 |
| Course Coordinator |
CEYHAN MUTLU |
| Semester |
Bahar |
| Name of Instructor |
Prof. Dr. SEMEN SON TURAN |
Course Contents
| Hafta |
Konu |
| 1) |
Derse Erişim ve Kişisel Yönelim, Analiz ve Değerleme Çerçevesi
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| 2) |
Mali Tablolara ve Analizlere Genel Bakış
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| 3) |
Finansal Raporlama ve Analiz |
| 4) |
Finansman Faaliyetlerinin Analizi
|
| 5) |
1. Ara Sınav |
| 6) |
Yatırım Faaliyetlerinin Analiz Edilmesi
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| 7) |
Yatırım Faaliyetlerinin Analizi: Şirketlerarası Yatırımlar
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| 8) |
Operasyonel Faaliyetlerin Analiz Edilmesi
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| 9) |
Nakit Akış Analizi
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| 10) |
2. Ara Sınav |
| 11) |
Yatırılan Sermayenin Getirisi ve Kârlılık Analizi
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| 12) |
Prospektif Analiz
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| 13) |
Kredi analizi
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| 14) |
Hisse Analizi ve Değerleme
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| 15) |
Final Sınav Dönemi |
| 16) |
Final Sınav Dönemi |
Bilgi Paketi / Ders Kataloğu