Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
İSL4052013202	FINANCIAL STATEMENT ANALYSIS	Compulsory	4	7	5

Level of Course Unit

First Cycle

Objectives of the Course

The aim of the course is • To learn balance sheet, income statement, flow of funds-cash statement and other financial statements • To analyze the financial statements of companies

Name of Lecturer(s)

Dr. Öğr. Üyesi Züleyha YILMAZ

Learning Outcomes

1	Able to organize financial statements of companies
2	Able to analize statement with matematical techniques
3	Able to interpret financial statement of a corporation
4
5

Mode of Delivery

Formal Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

• Balance sheet • Income statement • Low of funds statement • Low of cash statement • Statement of changes in equity • Statement of profit appropriation • Consolide statements

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Financial statement analysis
2	Horizontal analysis
3	Comparative analysis
4	Vertical analysis
5	Trend analysis
6	Ratio analysis
7	Low of funds-cash statement
8	Midterm Exam
9	Low of cash statement
10	Net working capital
11	Statement of changes in equity
12	Profit appropriation techniques
13	Statement of profit appropriation
14	Consolidation
15	Consolide statements
16	Final Exam

Recommended or Required Reading

Ümit Gücenme, Financial Statement Analysis, Marmara, 2003

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Makeup Examination	1	2	2
Attending Lectures	3	17	51
Self Study	3	20	60
Individual Study for Mid term Examination	1	16	16
Individual Study for Final Examination	1	30	30
TOTAL WORKLOAD (hours)			161

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14	PO 15	PO 16	PO 17	PO 18	PO 19	PO 20	PO 21	PO 22	PO 23
LO1	4	4	4	4	5	4		3	2	1			2	4	2	2	5		5	5	4	4	4
LO2	2	2	3	3	3	2	5	2	1	1	5	5	2	2	3	2	2	2	2	3	3	2	2
LO3			2	2	3	2	2	2	2	2	3	5	3	5	5		2	4	4	2	2	2	2
LO4
LO5

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High