Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
MAN302FINANCIAL STATEMENT ANALYSISElective364
Level of Course Unit
First Cycle
Objectives of the Course
The aim of this course is introduce the financial statements, understanding the basic relationships between these tables, the items and gain to ability to analyze and interpret.
Name of Lecturer(s)
Assist. Prof. Dr. Şükrü Sertaç Çakı
Learning Outcomes
1To be able to edit financial statements.
2to be able to distinguish the changes of brought from Turkey Accounting Standards and Turkey Financial Reporting Standards
3to be able to apply analysis techniques to determine the resulting changes of financial statement items over the years .
4to be able to convert into usable information at the end of analysis of financial statements
5to be able to use these informations for the business decisions and the company s future economic and financial status.
Mode of Delivery
Face to Face
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
• Financial Statements • Balance Sheet • Income Statement-Statement of Cost of Sales • Funds Flow Statement • Statement of Changes in Net Working Capital • Cash Flow Statement • Profit Distribution Table • Statement of Changes in Shareholders' Equity • Comparative Analysis
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1General Remarks on the Financial Statements
2Standard for Presentation of Financial Statements
3Balance
4Income Statement-Statement of Cost of Sales
5Funds Flow Statement
6Statement of Changes in Net Working Capital
7Cash Flow Statement
8Midterm exam
9Cash Flow Statement Regarding Application Example
10Profit Distribution Table
11Statement of Changes in Shareholders' Equity
12Comparative Analysis
13Percentage Method of Analysis
14Trend Analysis
15Ratio Analysis
16Final Examination
Recommended or Required Reading
written books, articles, etc. writtenpublications and web addresses e-publications about Financial (Financial) Tables and Analysis.
Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
SUM0
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination122
Final Examination122
Practice9327
Individual Study for Mid term Examination9327
Individual Study for Final Examination9327
Homework12020
TOTAL WORKLOAD (hours)105
Contribution of Learning Outcomes to Programme Outcomes
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1
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24
LO1                    5   
LO2         5         4    
LO3         5              
LO4             4      5   
LO5                       5
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr