Information Package / Course Catalogue
FIN 432 Financial Statement Analysis
MEF University
Degree Programs
Business Administration
General Information For Students
Diploma SupplementErasmus Policy Statement
Business Administration
Bachelor Length of the Programme: 4 Number of Credits: 240 TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF: Level 6

Ders Genel Tanıtım Bilgileri

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
Lecture: 3 Recitation: Lab: Other:
Estimated Student Workload 134 hours per semester
Number of Credits 5 ECTS
Grading Mode Standard Letter Grade
Pre-requisites ACCT 201 - Financial Accounting
Expected Prior Knowledge None
Co-requisites FIN 202 - Finance
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 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
Program Learning Outcomes/Course Learning Outcomes 1 2 3 4 5
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

Relation to Program Outcomes and Competences

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

Course Contents

Week Subject
1) Course Access and Self Orientation, Framework for Analysis and Valuation
2) Overview of Financial Statements and Analysis
3) Financial Reporting and Analysis
4) Analyzing Financing Activities
5) 1. Mid-term exam
6) Analyzing Investing Activities
7) Analyzing Investing Activities: Intercorporate Investments
8) Analyzing Operating Activities
9) Cash Flow Analysis
10) 2. Mid-term Exam
11) Return on Invested Capital and Profitability Analysis
12) Prospective Analysis
13) Credit Analysis
14) Equity Analysis and Valuation
15) Final Examination Period
16) Final Examination Period
Required/Recommended ReadingsFinancial Statement Analysis, 11th Edition, By K. R. Subramanyam, Mc Graw Hill ISBN10: 0078110963 ISBN13: 9780078110962 Copyright: 2014
Teaching MethodsLecture (flipped classroom), quiz, participation, exam
Homework and Projects
Laboratory Work
Computer Use
Other Activities
Assessment Methods
Assessment Tools Count Weight
Project 1 % 40
Midterm(s) 2 % 60
TOTAL % 100
Course Administration

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
Course Hours 14 2 3 2 98
Project 1 12 2 14
Midterm(s) 2 9 2 22
Total Workload 134
Total Workload/25 5.4
ECTS 5