FINANCIAL STATEMENTS ANALYSIS

Course Code: 
MAN 319
Course Period: 
Autumn
Course Type: 
Core
P: 
3
Application: 
0
Credits: 
3
ECTS: 
5
Course Language: 
Almanca
Course Objectives: 
The aim of this course is to teach the basic techniques used in the analysis of financial enterprises and the development of students ' analysis capabilities with the determination of the structures of the financial entity and operating companies
Course Content: 

Basic concepts of Financial statement analysis, basic and additional disclosure of financial statements and the creation of calculation; financial statements analysis techniques, horizontal vertical analysis, vertical analysis, ratio analysis, all these analyses are  applied at a company which is listed in the stock market.

Course Methodology: 
1: Lecture, 2: Question-Answer, 3: Discussion
Course Evaluation Methods: 
A: Testing, B: Homework

Vertical Tabs

Course Learning Outcomes

Learning Outcomes

 

 

Program Learning Outcomes

 

Teaching Methods

Assessment Methods

1) Understanding of the basic financial statements of an enterprise.

 

 

1

 

1,2,3

A,C

2) understanding of the factors affecting the financial statements and interpretation of financial statements

 

 

4,6

 

1,2,3

A,C

3) Learning the principles of basic features and additional financial statements, forming and analysis of tables

 

 

1,2,5

 

1,2,3

A,C

4) Learning the techniques used in financial analysis

 

 

2,20

 

1,2,3

A,C

5) Constitution of logical relations between the financial statement informations in order to operate

 

 

7,8

 

1,2,3

A,C

6) Interpretation of accounts made by analysis and constitution of meaningful results

 

 

5,6,13,20

 

1,2,3

A,C

 
 

Course Flow

Week

Topics

Study Materials

 

 

 

1

Analysis of the basic concepts of financial statements, briefly summarizing of balance sheet and income statement items

 

2

Explanation of the Basic Financial Statements

 

3

Additional financial statements: cost of sales Profit distribution tables, application and analysis of these tables at a company which is listed in the stock market

 

4

Additional financial tables: Fund flow statement, cash flow statement, Net working capital change and Resource, application and analysis of a company which is listed in the stock market

 

5

Fund flow statement, cash flow statement, application and analysis of a company which is listed in the stock market

 

6

Change in Net working capital and resource and analysis of a company which is listed in the stock market

 

7

Midterm Exam

 

8

Introduction To Financial Analysis Techniques

 

9

Comparative Financial statement analysis, trend Percentages (Trend) analysis, application and analysis of a company which is listed in the stock market

 

10

Vertical analysis of the implementation application and analysis of a company which is listed in the stock market

 

11

Ratio analysis: Liquidity ratios, financial structure, application and analysis a company which is listed in the stock market

 

12

Ratio analysis: productivity, profitability and Stock Performance, application and analysis of a company which is listed in the stock market

 

13

Ratio analysis: activity analysis, application and analysis of a company which is listed in the stock market

 

14

Financial analysis reporting system, application and analysis of a company which is listed in the stock market

 

15

Case Studies

 

16

Final Exam

 

 
 

Recommended Sources

Textbook

  1. Das Kennzahlensystem zur Bilanzanalyse; Karl Heinz Groll
  2. Jahresabschlußanalyse; Michael Wehrheim

Additional Resources

 

 
 

Material Sharing

Documents

Scripting and case studies

Assignments

Each student choosing a different firm, listed all the analysis and reporting

Exams

 

 
 

Assessment

IN-TERM STUDIES

NUMBER

PERCENTAGE

Mid-terms

1

70

Quizzes

0

0

Assignment

1

30

Total

 

100

CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE

 

60

CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE

 

40

Total

 

100

 

 

COURSE CATEGORY

Expertise/Field Courses

 
 

Course’s Contribution to Program

No

Program Learning Outcomes

Contribution

1

2

3

4

5

1

Students should be able to use basic knowledge of International Business Management theoretically and practically for identification, modeling and solving of problems for businesses operating on a global scale.

 

 

 

 

X

2

Students should possess the essential body of knowledge related to International Business Management including the state-of-the art concepts, theories and models, historical evolution of that discipline, the scientific methodology in general, and the research tools and techniques utilized in that discipline, in particular.

 

 

 

 

X

3

Students should understand the core competences of juridical, political, social, and economic psychological dimensions related to International Business Management.

 

 

X

 

 

4

Students should be able to conduct independent research in their discipline by specifying information needs for investigating a topic-of interest, accessing the appropriate sources of knowledge, and preparing a comprehensive report.

 

 

 

 

X

5

Students should understand the interdependency and interrelationship among disciplines should be able to relate and synthesize International Business Management knowledge with diverse disciplines, and generate new information accordingly.

 

 

 

 

X

6

Students should be able to fulfill their responsibility as team leader or team member in project implementations or applied studies that are related to International Business Management.

 

 

 

 

X

7

Students should be able to design and plan projects to achieve organizational goals and objectives setted or to improve organizational performance.

 

 

 

 

X

8

Students should be able to critically evaluate the knowledge in the area of International Business Management, assess self-competency and direct self-learning efforts accordingly.

 

 

 

 

X

9

Students should understand the importance of life-long learning and self-assessment to maintain their personal and professional development.

 

 

 

X

 

10

By rapidly changing global circumstances, students should be able to show that they understand the importance of flexibility in thinking and generating creative solutions in order to succeed in professional life.

 

 

 

X

 

11

Students should be able to effectively communicate in written and oral German on a corporate level with people from diverse backgrounds.

 

 

 

X

 

12

Students should have the German proficiency to be able to follow and interpret the global dynamics that shape their discipline.

 

 

 

X

 

13

Students should indicate, express and present their knowledge in in national/international interdisciplinary academic and professional settings, should offer and make comments about the results of the works to other people from not only their field, but also from any other disciplines by clearly expressing  in Turkish and German via using right data.

 

 

 

 

X

14

Students should evaluate the differences between cultures and individuals by being aware of importance of respect for individual and cultural diversity, should be able to emphatically interact with individuals from diverse cultural backgrounds in social and professional settings and should contribute to the team works as a team coordinator or a team member.

 

 

 

X

 

15

Students should use effectively widespread and valid information technologies in their field.

 

X

 

 

 

16

Students should understand personal, professional and social ethics, should evaluate the ethical implications of various practices related to  social and professional life, should be aware of the importance how these ethical behavior add value to the society.

 

 

 

X

 

17

Students should know the concept of social responsibility on individual, social and ecological dimensions should indicate active citizenship for him-/herself within that frame.

 

 

 

X

 

18

Students should grasp the importance of the scientific point of view for social development and global competitiveness as well as social rights and social justice, which are the basis of modern societies.

 

 

 

X

 

19

Students should grasp the importance of quality management, health and safety, corporate social responsibility, professional and cultural respect and principles of corporate ethics for corporate sustainability.

 

 

 

X

 

20

Students should evaluate the contribution of basic business solutions to management and financial problems within a global and social framework.

 

 

 

 

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

3

48

Mid-terms

1

3

3

Quiz

2

6

12

Homework

1

3

3

Final examination

1

10

10

Total Work Load

 

 

124

Total Work Load / 25 (h)

 

 

4.96

ECTS Credit of the Course

 

 

5