Mersin Üniversitesi
Ders Bilgileri
| FINANCIAL STATEMENTS ANALYSIS | ||||||
|---|---|---|---|---|---|---|
| Kodu | Dönemi | Teori | Uygulama | Ulusal Kredisi | AKTS Kredisi | |
| Saat / Hafta | ||||||
| İBY218 | Spring | 3 | 0 | 3 | 4 | |
| Ön Koşulu Olan Ders( ler ) | None |
| Dili | en |
| Türü | Required |
| Seviyesi | Bachelor's |
| Öğretim Elemanı( ları ) | Dr. Murat DEMET |
| Öğretim Sistemi | Face to Face |
| Önerilen Hususlar | None |
| Staj Durumu | None |
| Amacı | This course teaches how to organize financial statements according to determined standards. It provides the students with the ability to practice techniques which are used in businesses financial analysis, to interpret businesses’ present condition and development trend with financial results and to practice financial techniques with computer. |
| İçeriği | Aims of financial statements and analysis, types of financial statements and organizing them, financial analyze and financial decisions, definition, content and types of financial analyze, correction of financial statements according to inflation |
Dersin Öğrenim Çıktıları
| # | Öğrenim Çıktıları |
|---|---|
| 1 | Recognizes the basic concepts of finance and finance statements |
| 2 | Recognizes the need of financial statements and its importance |
| 3 | Audits financial statements in compliance with the standards |
| 4 | Edits financial statements in compliance with the standards |
| 5 | Uses techniques of financial analysis |
| 6 | Interprets financial statements |
| 7 | Interprets the current business situation and development trends according to financial statement analysis |
| 8 | Practices financial techniques with computer |
Haftalık Ayrıntılı Ders İçeriği
| # | Konular | Öğretim Yöntem ve Teknikleri |
|---|---|---|
| 1 | Financial concepts and financial statement concepts | Lectures, Discussion |
| 2 | Aims of financial statements | Lectures |
| 3 | Types of financial statements | Lectures |
| 4 | Balance-sheets | Lectures |
| 5 | Income statements | Lectures |
| 6 | Financial analysis and financial decisions | Lectures |
| 7 | Comparative financial statements | Lectures |
| 8 | Midterm exam | Written examination |
| 9 | Analysis using percentage method | Lectures |
| 10 | Trend analysis | Lectures |
| 11 | Ratio Analysis | Lectures |
| 12 | Fund cash analysis | Lectures |
| 13 | Net working capital change table | Lectures |
| 14 | Cash budget | Lectures |
| 15 | Organizing financial statements according to inflation | Lectures |
| 16 | Final exam | Written examination |
Resources
| # | Malzeme / Kaynak Adı | Kaynak Hakkında Bilgi | Referans / Önerilen Kaynak |
|---|---|---|---|
| 1 | Gücenme, Ümit (2005), Mali Tablolar Analizi ve Enflasyon Muhasebei,Aktüel, İstanbul | ||
| 2 | Durmuş, Ahmet Hayri ve Arat, Mehmet Emin (2000), Mali Tablolar Tahlili, Yaylım Matbaası, İstanbul | ||
| 3 | Akdoğan Nalan-Tenker Nejat,2004, Finansal Tablolar ve Mali analiz Teknikleri, Gazi Yayınevi. | ||
| 4 | ÖZER Mevlüt:Mali Tablolar ve Finansal Analiz, Özkan matbaacılık ve gazetecilik, Ankara 1997 |
Ölçme ve Değerlendirme Sistemi
| # | Ağırlık | Çalışma Türü | Çalışma Adı |
|---|---|---|---|
| 1 | 0.4 | 1 | 1. Mid-Term Exam |
| 2 | 0.6 | 5 | Final Exam |
Dersin Öğrenim Çıktıları ve Program Yeterlilikleri ile İlişkileri
| # | Öğrenim Çıktıları | Program Çıktıları | Ölçme ve Değerlendirme |
|---|---|---|---|
| 1 | Recognizes the basic concepts of finance and finance statements | 6 | 1͵2 |
| 2 | Recognizes the need of financial statements and its importance | 3͵6 | 1͵2 |
| 3 | Audits financial statements in compliance with the standards | 3͵6 | 1͵2 |
| 4 | Edits financial statements in compliance with the standards | 3͵6͵7 | 1͵2 |
| 5 | Uses techniques of financial analysis | 3͵6͵7 | 1͵2 |
| 6 | Interprets financial statements | 3͵6͵7 | 1͵2 |
| 7 | Interprets the current business situation and development trends according to financial statement analysis | 3͵6͵7 | 1͵2 |
| 8 | Practices financial techniques with computer | 1͵3͵6͵7 | 1͵2 |
Not: Ölçme ve Değerlendirme sütununda belirtilen sayılar, bir üstte bulunan Ölçme ve Değerlerndirme Sistemi başlıklı tabloda belirtilen çalışmaları işaret etmektedir.
İş Yükü Detayları
| # | Etkinlik | Adet | Süre (Saat) | İş Yükü |
|---|---|---|---|---|
| 0 | Course Duration | 14 | 3 | 42 |
| 1 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 1 | 14 |
| 2 | Presentation and Seminar Preparation | 0 | 0 | 0 |
| 3 | Web Research, Library and Archival Work | 14 | 2 | 28 |
| 4 | Document/Information Listing | 0 | 0 | 0 |
| 5 | Workshop | 0 | 0 | 0 |
| 6 | Preparation for Midterm Exam | 1 | 20 | 20 |
| 7 | Midterm Exam | 1 | 2 | 2 |
| 8 | Quiz | 0 | 0 | 0 |
| 9 | Homework | 0 | 0 | 0 |
| 10 | Midterm Project | 0 | 0 | 0 |
| 11 | Midterm Exercise | 0 | 0 | 0 |
| 12 | Final Project | 1 | 0 | 0 |
| 13 | Final Exercise | 0 | 0 | 0 |
| 14 | Preparation for Final Exam | 1 | 12 | 12 |
| 15 | Final Exam | 1 | 2 | 2 |
| 120 | ||||