Financial Reporting and Analysis

Course Code: 
BBA 242
Course Period: 
Spring
Course Type: 
Core
P: 
3
Application: 
0
Credits: 
3
ECTS: 
6
Prerequisite Courses: 
Course Language: 
İngilizce
Course Objectives: 
The aim of the course is to give the students a distinct competitive advantage in interpreting financial statements, since financial statement analysis has enormous implications on economic development, allocation of financial resources and the economic well-being of a wide range of individuals.
Course Content: 

Financial statements, trend analysis, common-size statements, financial ratios.

Course Methodology: 
1: Lecture, 2: Question-Answer, 3: Discussion, 9: Simulation, 12: Case Study, 4: Practice, 12: Case Study, 14: Self Study, 15: Problem Solving
Course Evaluation Methods: 
A: Testing, B: Homework

Vertical Tabs

Course Learning Outcomes

Learning Outcomes

Teaching Methods

Assessment Methods

1. Preparation and classification of financial statements.

1,2,3,12

A

2. Analysis of information content of financial statements.

1,2,3,9,12,15

A

3.  Financial statement analysis.

1,3,9,12,15

A,B

4.  Performance evaluation  through ratio analysis.

1,3,9,12,15,14

A,B

 
 

Course Flow

Week

Topics

Study Materials

1

Business Entities and Accounting; Generally Accepted Accounting Principles; Financial Statements; Income Statement; Balance Sheet; Statement of Cash Flows

Textbook

2

Accounting Principles and Applications; Comparative Financial Statement Analysis; Common-Size Financial Statement Analysis

Textbook

3

Ratio Analysis of Financial Statements; Profitability Analysis; Short-term Liquidity; Capital Structure and Solvency

Textbook

4

Forecasting and Proforma Statements

Textbook

5

Earnings-Based Analysis and Valuation

Textbook

6

Analyzing Financing Activities; Lease Obligations; Contingent Liabilities; Pension Liabilities; Retained Earnings

Textbook

7

Analyzing Investing Activities; Marketable Securities; Receivables; Inventories

Textbook

8

Mid-term exam

Textbook

9

Analyzing Investing Activities; Plant Assets and Natural Resources; Intangible Assets

Textbook

10

Analyzing Operating Activities; Revenue and Gain Recognition; Expense and Loss Accuals

Textbook

11

Intercorporate Investments; Business Combinations; Consolidated Financial Statements

Textbook

12

International Activities; International Accounting; Translation of Foreign Currencies

Textbook

13

Review

Textbook

14

Final Exam

Textbook

 
 

Recommended Sources

Textbook

FinanFinancial Statement Analysis, Bernstein, Wild, 6th ed., McGraw Hill

 

Additional Resources

-

 
 

Material Sharing

Documents

 

Assignments

 

Exams

 

 
 

Assessment

IN-TERM STUDIES

NUMBER

PERCENTAGE

Mid-terms

1

50

Quizzes

1

20

Assignment

2

30

Total

 

100

CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE

 

40

CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE

 

60

Total

 

100

 

 

COURSE CATEGORY

Expertise  Courses

 
 

Course’s Contribution to Program

No

Program Learning Outcomes

Contribution

1

2

3

4

5

1

Students should demonstrate their knowledge of the essential body of knowledge in business management (functions of management: organization theory: policy and strategy: information, technology and operations management; human capital management; accounting; finance; marketing; economics; and an integrated perspective).

 

X

 

 

 

2

Students should demonstrate their ability to construct strategy, make organizational decisions and define the required processes to execute these decisions by utilizing the concept and knowledge in business management and by considering cultural and ethical values.

 

 

 

X

 

3

Students should demonstrate the ability to understand the dynamics of global business environment; follow the changes and improvements and understanding the importance of flexibility and creativity in the changing global business world.

 

 

 

X

 

4

Students should demonstrate their comprehension of basic economics, law and social sciences which shape the global business environment and their ability to make decisions via these knowledge.

 

 

 

 

X

5

Students should demonstrate their ability to communicate effectively and work in harmony with members from different disciplines

 

X

 

 

 

 

6

Students should be able to effectively communicate in writing or orally in global business environment.

 

 

 

X

 

7

Students should be able to appreciate and recognize contributions of individuals from diverse cultures, and should be able to effectively communicate, positively contribute and work as a team member.

 

X

 

 

 

8

Students should be able to use common information and communication technologies employed in business management.

 

 

 

 

X

9

Students should be able to define problems related with business processes, gather data, choose the required methods to analyze the data, evaluate the results and identify the necessary practices and communicate their ideas effectively.

X

 

 

 

 

10

Students should demonstrate their ability to make contributions in business team or  project groups, take responsibility and take the leadership role.

 

X

 

 

 

11

Students should demonstrate their understanding of business ethics and social responsibility concepts and motivation to take active role in these subjects.

X

 

 

 

 

12

Students should be able to have required English proficiency to follow the current events and improvements in their professional area and to communicate their ideas in international business arena.

 

 

X

 

 

13

Students should understand the importance of lifelong learning to maintain personal and professional development.

 

 

X

 

 

14

Students should demonstrate that they have the discipline and responsibility to conduct and independent study, project, research.

 

X

 

 

 

 
 

ECTS

Activities

Quantity

Duration
(Hour)

Total
Workload
(Hour)

Course Duration (Including the exam week: 16x Total course hours)

16

3

48

Hours for off-the-classroom study (Pre-study, practice)

16

7

112

Mid-terms

2

10

20

Homework

2

8

16

Final examination

1

10

10

Total Work Load

 

 

206

Total Work Load / 25 (h)

 

 

8.24

ECTS Credit of the Course

 

 

8