Insurance and Social Security
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Insurance and Social Security
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Insurance and Social Security
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 01051001 | 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) | - |
Course Instructor(s)
| Name and Surname | Room | E-Mail Address | Internal | Meeting Hours |
|---|---|---|---|---|
| Assoc. Prof. Aynur AKPINAR | - | [email protected] |
Course Content
Basic concepts of accounting science, generally accepted accounting principles and balance sheet accounts, income and expense accounts, register basis of the journal, registration basis of bookkeeping records, creation of temporary trial balance, period-end transactions, final trial balance, account type or report type balance sheet creation, account type or report type revenue table
Objectives of the Course
The aim of this course is; to show the balance sheet and performance showing the financial status of the enterprise in accordance with the Uniform Accounting System. Furthermore, Turkey should be provided so awareness of Accounting Standards and practices used in the Independent Auditors.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | |
| Support Courses | X |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Relationships between Course Learning Outcomes and Program Outcomes
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Program Learning Outcomes | Level |
|---|---|---|
| P1 | To master the main theories and terminology of Insurance and Social Security, and to learn the legal and legislative aspects of the field at a level to apply them, | 1 |
| P2 | Ability to identify, define and solve problems that may arise in the fields of Insurance and Social Security; use, evaluate and apply appropriate qualitative and quantitative techniques for solution-oriented decisions, | 5 |
| P3 | Learning and understanding the basic concepts of business administration; mastering the theoretical and practical developments related to the disciplines of management, marketing, production, accounting, finance, etc., which are the basic functions of the business, and using the acquired knowledge in a professional context. | 5 |
| P4 | To be able to analyze the strategic, tactical and operational processes of institutions and businesses in the field of Insurance and Social Security; to have the knowledge and skills to interpret and report sector data at national and international level and to assume managerial responsibility in this field, | 1 |
| P5 | To be able to combine different disciplines and field knowledge and to be able to conduct professional, social and scientific researches and to be able to transfer the findings in written and oral form, | 5 |
| P6 | Communicating effectively in professional and social environments; using oral and written expression skills appropriately and accurately, | 1 |
| P7 | To be able to plan and manage individual studies and take responsibility in group studies by acting with commitment to professional and ethical principles. | 1 |
| P8 | To have knowledge about management information systems and informatics applications used in various fields of business and to have the ability to use software and technologies used in the field effectively | 5 |
| P9 | To comprehend the theoretical and practical knowledge of basic processes in the fields of insurance and private pension; to have professional skills and competencies in areas such as management of social insurance funds, technical operations specific to insurance branches and marketing of services | 1 |
| P10 | To have the ability to design innovative solutions and applications by establishing relationships between different disciplines, developing lifelong learning awareness and interpreting current approaches | 1 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | P.3.4 | 1 | |
| O2 | P.3.9 | 1 | |
| O3 | P.4.3 | 1 | |
| ** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7 | |||
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | General Information About Financial Statements |
| 2 | Examining the Balance Sheet and Income Statement |
| 3 | Examining the Statement of Financial Position |
| 4 | Vertical Analysis of Financial Statements |
| 5 | Horizontal Analysis of Financial Statements |
| 6 | Trend Analysis of Financial Statements |
| 7 | Ratio Analysis of Financial Statements |
| 8 | Preparation and analysis of Cash Flow Statement |
| 9 | Preparation and Analysis of the Statement of Changes in Equity |
| 10 | Preparation and Analysis of Profit Distribution Table |
| 11 | Consolidated Financial Statements |
| 12 | Financial statements analysis case study solution |
| 13 | Financial forecasting, planning and budgeting |
| 14 | Financial forecasting, planning and budgeting |
Textbook or Material
| Resources | Genel Muhasebe, Prof. Dr. Orhan Sevilengül, 2014 |
| Genel Muhasebe, Prof. Dr. Orhan Sevilengül, 2014 |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Seminar | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | 1 | 40 (%) |
| Final Exam | 1 | 60 (%) |
| Total | 100 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 3 | 14 | 42 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 2 | 20 | 40 |
| 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: | 132 | ||
| Total Work Load / 30 | 4,40 | ||
| Course ECTS Credits: | 4 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P3 | P4 |
|---|---|---|---|
| O1 | Muhasebe ve finansal alanlarda çözümleme yapabilecek teknikleri öğrenir, kavrar, uygular ve analiz eder. | 3 | - |
| O2 | Sigortacılık sektöründe faaliyet gösteren işletmelerin finansal tablolarını yorumlayabilir. | 4 | - |
| O3 | Her türlü raporlama ve planlama faaliyetlerinin özümsenmesi | - | 3 |