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
UBS2062014276	FINANCIAL STATEMENTS ANALYSIS	Compulsory	2	4	4

Level of Course Unit

Short Cycle

Objectives of the Course

The aim of the course is • to read data of the financial analysis • to teach process of the financial analysis

Name of Lecturer(s)

Sezgin ÇANAKCİ

Learning Outcomes

1	To prepare financial statements in accordance with determined standards.
2	To apply specific techniques within financial statement analysis.
3	To evaluate the current conditions of companies and progressions according to financial statements analysis results.
4	To apply computer based financial analysis tecniques.

Mode of Delivery

Formal Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Balance Sheet. Income statement. Cost of sales table. Funds flow statement. Statement of cash flows. Profit distribution table. Statement of changes in shareholders' equity. Horizontal analysis. Vertical analysis. Trend analysis. Ratio analysis. Funds flow analysis. Inflation environment, the balance sheet and income statement.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	The limits of the Financial Statements , financial statements, the importance of business life , and users of financial statements to give information about the definition .
2	Balance sheet options and how to prepare balance sheets
3	how to prepare income statement and explain income statement types.
4	To give information about how to prepare and analyze statement of cost of goods sold and fund statement .
5	To give information about how to prepare and analyze cash flow statement, statement of changes in equity and statement of profit appropriation .
6	Information about financial analysis types.
7	To teach how to prepare and evaluate comparable statement analysis (horizontal analysis).
8	Mid Term Exam
9	To teach how to prepare and evaluate percent analysis (vertical analysis).
10	To teach how to prepare and evaluate trend analysis (trend index analysis).
11	To teach how to prepare and evaluate ratio analysis (vertical analysis), quick ratio analysis and financial position analysis.
12	To teach how to prepare and evaluate activity ratio analysis and rate of return analysis.
13	To analyze the company by financial statement analysis techniques. In this process to use balance sheets and income statements related to one year or more then one year.
14	To analyze the company by financial statement analysis techniques. In this process to use balance sheets and income statements regarding more then one company.
15	To teach how to prepare and evaluate percent analysis (vertical analysis).
16	Final Exam

Recommended or Required Reading

Şerafettin SEVİM, Mali Tablolar Analizi, DPÜ Yayını

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	2	2
Final Examination	1	2	2
Attending Lectures	14	4	56
Report Presentation	2	10	20
Self Study	14	2	28
Individual Study for Mid term Examination	1	6	6
Individual Study for Final Examination	1	8	8
TOTAL WORKLOAD (hours)			122

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
LO1		4				5		4
LO2		4				5		4
LO3		4				5		4
LO4		4				5		4

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