Business Administration

Course Code	Course Name	Year	Period	Semester	T+A+L	Credit	ECTS
00951302	Financial Reporting and Financial Statement Analysis	3	Autumn	5	3+0+0	4	4

Course Type	Elective
Course Cycle	Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6)
Course Language	Turkish
Methods and Techniques	-
Mode of Delivery	Face to Face
Prerequisites	-
Coordinator	-
Instructor(s)	Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s)	-

Name and Surname	Room	E-Mail Address	Internal	Meeting Hours
Assoc. Prof. Aynur AKPINAR	C-209	[email protected]	7644	Monday 9:00-12:00

Basic Vocational Courses
Specialization / Field Courses	X
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Program Learning Outcomes	Level
P1	1) To have advanced theoretical and / or practical knowledge and skills related to the basic functions of businesses (management and organisation, accounting and finance, production management and marketing).	5
P2	2) Identify, analyse and evaluate the current and potential problems of businesses by thinking critically and develop alternative solutions by using scientific methods.	5
P3	3) Organises and implements projects and activities for the social environment in line with regional and economic development goals with a sense of social responsibility.	1
P4	4) Act with innovative and creative thinking when establishing a new business and can perform basic activities such as risk taking, finding resources, making market analysis, preparing a business plan for the sustainability of the business.	1
P5	5) Can research and analyse information related to the field of business administration and can set operational, tactical and strategic goals according to the results obtained.	5
P6	6) With the awareness that the learning process continues throughout life, can follow scientific and technological developments related to businesses and can critically evaluate and apply them for their own organisation.	1
P7	7) Can work effectively in interdisciplinary work or multicultural teams, take responsibility, take initiative, transfer information to teammates, work for common goals by cooperating with team members.	5
P8	8) To be able to establish effective written and oral communication with colleagues and all internal and external stakeholders of businesses, in the language of learning and at least one foreign language, and to be able to conduct relations.	1
P9	9) Applies the activities carried out in the field of business administration in line with the awareness of professional ethics, social responsibility, universal and cultural values	1
P10	10) To be able to evaluate the social and legal consequences of the applications related to all the basic functions of businesses.	1
P11	11) Can effectively use, report and interpret the information systems needed in the field of business administration.	1
P12	İşletme uygulamalarını değerlendirerek, mevcut uygulamaların sürekli iyileştirilmesi için alanında yetkin ve yeterli sayıda çalışan istihdam edilmesini, eğitilmesini ve işe devam etmelerini sağlar.	1

Upon the successful completion of this course, students will be able to:
No	Learning Outcomes	Outcome Relationship	Measurement Method **
O1	Learns the preparation and presentation of financial statements according to the uniform accounting system and Turkish accounting standards.	P.1.37
O2	Understands the information in the content of financial statements according to the uniform accounting system and Turkish accounting standards and can prepare these financial statements.	P.2.36
O3	To be able to make vertical analysis, horizontal analysis and trend analysis of financial statements prepared according to the uniform accounting system and Turkish accounting standards.	P.2.37
O4	Can analyze the status of the business by comparing the results of the analysis of the financial statements (reports) of the business according to the analysis methods with the sector averages.	P.5.33
O5	To be able to evaluate the financial development performance of the enterprise by comparing the results of the analysis of the financial statements (reports) of the enterprise according to the analysis methods with the previous year data.	P.5.34
O6	Based on the data obtained, it can prepare the pro forma statement of financial position (balance sheet) and pro forma profit and loss (income statement) of the enterprise.	P.11.15
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7

Week	Topics
1	General Information on Financial Statements
2	Examining the items of the balance sheet (statement of financial position)
3	Examination of the Income Statement (Profit and Loss Statement).
4	Vertical analysis of financial statements.
5	Finansal Tabloların yatay analizi.
6	Trend analysis of financial statements.
7	Ratio analysis based on financial statement data.
8	Preparation and analysis of cash flow statement.
9	Preparation and analysis of statement of equity.
10	Preparation and analysis of profit distribution statement.
11	Preparation of consolidated financial statements.
12	Analyzing the financial statements of sample businesses in different sectors.
13	Financial forecasting, planning and budgeting
14	Preparation of pro forma balance sheet and income statement using averages of financial statements in the sector.

Resources	General Accounting, Prof. Dr. Orhan Sevilengül, 2014
	Financial Statements and Financial Analysis Techniques, Gazi University, Prof. Dr. Nalan AKDOĞAN, Prof. Dr. Nejat TENKER, 1992
	Financial Analysis (Compatible with International Financial Reporting Standards, Gazi Bookstore, Prof.Dr.Aydın KARAPINAR- Prof.Dr.Figen AYIKOĞLU ZAIF, 2013
	Financial Statements Analysis, Ekin Basım Publishing, Assist.Assoc.Dr. Mustafa Savcı, 2013
	Financial Analysis Techniques in Businesses, Turhan Bookstore, Prof. Dr. Yüksel KOÇ- YALKIN, 1988
	Financial Analysis in Businesses, Gazi Kitabevi, Prof.Dr.Ertuğrul ÇETİNER, 2010
	Financial Statement Analysis, 10th Edition, by K. R. Subramanyam, John Wild
	Financial Statements Analysis - Dr. Öztin Akgüç-Arayış Printing Publishing-2013

In-Term Studies	Quantity	Percentage
Attendance	-	-
Laboratory	-	-
Practice	-	-
Field Study	-	-
Course Specific Internship (If Any)	-	-
Homework	-	-
Presentation	-	-
Projects	-	-
Seminar	-	-
Quiz	-	-
Listening	-	-
Midterms	1	40 (%)
Final Exam	2	60 (%)
Total		100 (%)

	Quantity	Duration	Total Work Load
Course Week Number and Time	14	3	42
Out-of-Class Study Time (Pre-study, Library, Reinforcement)	14	2	28
Midterms	1	20	20
Quiz	0	0	0
Homework	0	0	0
Practice	0	0	0
Laboratory	0	0	0
Project	0	0	0
Workshop	0	0	0
Presentation/Seminar Preparation	0	0	0
Fieldwork	0	0	0
Final Exam	1	30	30
Other	0	0	0
Total Work Load:			120
Total Work Load / 30			4
Course ECTS Credits:			4

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Learning Outcomes	P1	P2	P5	P11
O1	Learns the preparation and presentation of financial statements according to the uniform accounting system and Turkish accounting standards.	-	-	-	-
O2	Understands the information in the content of financial statements according to the uniform accounting system and Turkish accounting standards and can prepare these financial statements.	-	-	-	-
O3	To be able to make vertical analysis, horizontal analysis and trend analysis of financial statements prepared according to the uniform accounting system and Turkish accounting standards.	-	-	-	-
O4	Can analyze the status of the business by comparing the results of the analysis of the financial statements (reports) of the business according to the analysis methods with the sector averages.	-	-	-	-
O5	To be able to evaluate the financial development performance of the enterprise by comparing the results of the analysis of the financial statements (reports) of the enterprise according to the analysis methods with the previous year data.	-	-	-	-
O6	Based on the data obtained, it can prepare the pro forma statement of financial position (balance sheet) and pro forma profit and loss (income statement) of the enterprise.	-	-	-	-