Islamic Economics and Finance
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Islamic Economics and Finance
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Islamic Economics and Finance
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 4751105 | Financial Statements Analysis | 3 | Autumn | 5 | 3+0+0 | 5 | 5 |
| 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 | Ders anlatımı (teorik) Vaka analizi ve örnek uygulamalar Grup çalışmaları ve sunumlar Problem çözme ve tartışma |
| Mode of Delivery | Face to Face |
| Prerequisites | Yok |
| Coordinator | - |
| Instructor(s) | Asst. Prof. Melahat KARADAĞ |
| Instructor Assistant(s) | - |
Course Instructor(s)
| Name and Surname | Room | E-Mail Address | Internal | Meeting Hours |
|---|---|---|---|---|
| Asst. Prof. Melahat KARADAĞ | C-Z08 | [email protected] | 7234 |
Course Content
The structure and fundamental principles of financial statements
Vertical and horizontal analysis methods
Ratio analysis (liquidity, activity, profitability, leverage)
Cash flow statement analysis
Profitability and performance indicators
Sectoral comparisons and application examples
Advanced analysis methods
Vertical and horizontal analysis methods
Ratio analysis (liquidity, activity, profitability, leverage)
Cash flow statement analysis
Profitability and performance indicators
Sectoral comparisons and application examples
Advanced analysis methods
Objectives of the Course
The objective of this course is to teach students how to analyze financial statements prepared by businesses in accordance with national and international accounting standards. Students will gain the ability to interpret financial statements, measure financial position and performance, perform ratio analysis, conduct cash flow analysis, and make industry comparisons.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | X |
| Support Courses | |
| 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 | İslam İktisadı ve Finans alanında kuramsal ve uygulamalı bilgilere sahip olma, sahip olduğu bilgileri kullanabilme | 1 |
| P2 | İslam İktisadı ve Finans alanında edindiği bilgi, beceri ve yetkinlikleri kullanarak meseleleri tanımlama, veri toplama, değerlendirme, analiz etme, yorumlama ve çözüm önerisi geliştirebilme | 1 |
| P3 | İslam İktisadı ve Finans alanıyla ilgili farklı bilgi kaynaklarına erişip sayısal analiz ve araştırma yapabilme | 4 |
| P4 | Disiplin içi, çok disiplinli veya çok kültürlü gruplarda ve bireysel çalışabilme | 1 |
| P5 | Ahlaki değerler ve mesleki sorumluluk bilinci ile hareket edebilme | 1 |
| P6 | Alan uygulamalarının, evrensel ve toplumsal etkileri ile hukuki sonuçlarını bilme | 1 |
| P7 | Öğrenim dilinde yazılı ve sözlü iletişim kurabilme, en az bir yabancı dil bilgisine sahip olabilme | 1 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | Critically evaluates the results of numerical analyses. | P.3.5 | 1 |
| O2 | Can analyze account information in the Balance Sheets (Financial Position Statements) and Income Statements (Profit and Loss Statements) of Islamic financial institutions. | P.3.9 | 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 | Introduction and Financial Statements Overview |
| 2 | Principles of Financial Statement Preparation: Within TMS/IFRS framework |
| 3 | Financial Statements |
| 4 | Ratio Analysis: Through Balance Sheet and Income Statement |
| 5 | Ratio Analysis: Balance Sheet and Income Statement |
| 6 | Vertical (Percentage) Analysis: Balance Sheet and Income Statement |
| 7 | Horizontal (Trend) Analysis: Multi-period table comparisons |
| 8 | Midterm Ezam |
| 9 | Cash Flow Statement |
| 10 | Cash Flow Statement Analysis |
| 11 | Statement of Changes in Equity |
| 12 | Profit Distribution Table |
| 13 | Funds Flow Statement and Cost of Sales Statement |
| 14 | Cost-Volume-Profit Analysis |
| 15 | Credit Analysis and Determination of Firm Value |
| 16 | Final Exam |
Textbook or Material
| Resources | Bekir Elmas, Finansal Tablolar Analizi, Nobel Yayınevi |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Midterms | 1 | 40 (%) |
| Final Exam | 1 | 60 (%) |
| Total | 100 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 14 | 3 | 42 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 14 | 4 | 56 |
| Midterms | 1 | 25 | 25 |
| 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 | 26 | 26 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 149 | ||
| Total Work Load / 30 | 4,97 | ||
| Course ECTS Credits: | 5 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P3 |
|---|---|---|
| O1 | Critically evaluates the results of numerical analyses. | 5 |
| O2 | Can analyze account information in the Balance Sheets (Financial Position Statements) and Income Statements (Profit and Loss Statements) of Islamic financial institutions. | 5 |