FINANCIAL STATEMENT ANAYSIS
- Course
- ACFN400 - FINANCIAL STATEMENT ANAYSIS
- Department
- Accounting and Finance - English - Undergraduate
- Course Type
- Course
- Status
- Required
- Language
- English
- Credit
- 3
- ECTS
- 6
- T+P+L
- 3 + 0 + 0
- Course Coordinator(s)
- -
- Prerequisite
- -
Course Description
The basic objective of this course is to consider the tools and techniques for the interpretation of Financial Statements. This course also aims in analyzing balance sheet and income statement, obtaining a result about the financial position of a company, evaluating the financial condition of a company in a sector, implementing horizontal and vertical analysis to the company, and evaluating the progress of a company by creating trend analysis are the basic topics of the course. On successful completion of this course, all students will have developed knowledge and understanding of: Measuring and Estimating Costs, Accrual-based Versus Cash-flow-based Performance Measures, The Analytical Income Statement and Balance Sheet.
FINANCIAL STATEMENT ANAYSIS
Evaluation Tools (Active Term)
| Item | Type | Weight (%) |
|---|---|---|
| Final | Final | 50 |
| MIDTERM | Midterm | 30 |
| Total | 80 | |
Course outcomes
- 01 financial statemen
- 02 profitability analysis
- 03 liquidity risk analysis
- 04 decision making
Course Syllabus
| Week | Topic |
|---|---|
| Week 1 | Overview of Financial Statements Analysis |
| Week 2 | Solving questions and problems |
| Week 3 | Financial Reporting and Analysis |
| Week 4 | Solving questions and problems |
| Week 5 | Analyzing Financing Activities |
| Week 6 | Solving questions and problems |
| Week 7 | Revision |
| Week 8 | MID-TERM |
| Week 9 | Analyzing Investing Activities |
| Week 10 | Solving questions and problems |
| Week 11 | Analyzing investment activities: Intercorporate investment |
| Week 12 | Solving questions and problems |
| Week 13 | Analyzing operating activities |
| Week 14 | Revision |
| Week 15 | FINAL EXAM |
Reference Books & Course Materials
- 01 Subramanyam: Financial Statement Analysis, 11th Ed. International Edition, McGraw Hill
Learning Outcomes
- L01 profitability analysis
- L02 liquidity risk analysis
- L03 decision making
- L04 Review the primary financial statements SOLO 4
- L05 Describe and apply the basic techniques of financial statement analysis SOLO 3
- L06 perform profitability analysis, growth analysis, liquidity risk analysis, and decision making SOLO 4
- L07 Explain the relationship between strategic business analysis, accounting analysis, and financial analysis SOLO 3
Program Outcomes
- P01 1- To have advanced theoretical and practical knowledge supported by textbooks, application tools and other resources including current information in the field of Accounting and Finance.
- P02 2- To be able to use advanced theoretical and practical knowledge acquired in the field of Accounting and Finance.
- P03 3- To be able to interpret and evaluate data, identify problems, analyze and develop solutions based on research and evidence by using advanced knowledge and skills acquired in the field of Accounting and Finance.
- P04 4- To be able to take responsibility as an individual and a team member in order to solve complex and unpredictable problems in accounting and finance applications.
- P05 5- To be able to plan and manage activities for the development of employees under the responsibility of a project.
- P06 6- To be able to determine the learning requirements in the field of Accounting and Finance and to direct their learning.
- P07 7- To be able to inform people and institutions about issues related to the field of accounting and finance, and to be able to transfer their ideas and solution proposals in writing and orally.
- P08 8- To be able to use information and communication technologies together with computer software at the European Computer Driving License Advanced Level required by the field of Accounting and Finance.
- P09 9- To act in accordance with social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the results related to the field of accounting and finance.
Po-Lo Matrix
| LO | P01 | P02 | P03 | P04 | P05 | P06 | P07 | P08 | P09 | Average |
|---|---|---|---|---|---|---|---|---|---|---|
| L01 | - | - | - | - | - | - | - | - | - | - |
| L02 | - | - | - | - | - | - | - | - | - | - |
| L03 | - | - | - | - | - | - | - | - | - | - |
| L04 | 4 | 4 | 5 | 4 | 4 | 4 | 4 | 4 | 4 | 4.11 |
| L05 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| L06 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| L07 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |