Faculty of Business and Management Sciences · International Trade and Finance · Undergraduate
Course Objective
Financial statements provide the fundamental information that we use to analyze and answer valuation questions. It is important, therefore, that we understand the principles governing these statements. This course will provide students how to interpret the financial statements and how to make decision in real world problems.
Course Content
To provide an overview of financial statements and presents approaches to overcoming some of the challenes, obstacles.
To describe and analze financial statements.
To apply to solve the real world problems.
Required Resources
Kaya, İsmail. Finansal Tablolar Analizi. 6. Baskı. Ankara: Nobel Yayıncılık, 2022.
Fraser, Lyn M., and Ormiston, Aileen. Understanding Financial Statements. 11th ed. Pearson, 2020.
Recommended Resources
Coşkun, Mesut. İşletmelerde Finansal Analiz Teknikleri ve Uygulamaları. İstanbul: Seçkin Yayıncılık, 2020.
Subramanyam, K. R., and John J. Wild. Financial Statement Analysis. 12th ed. McGraw-Hill Education, 2021.
Course Learning Outcomes
- Understand the principles of financial reporting and assess the accuracy and relevance of financial information.
- Communicate financial analysis findings clearly and effectively to support strategic decision-making.
- Interpret and analyze financial statements, including balance sheets, income statements, and cash flow statements, to assess an organization’s financial health.
- Apply key financial ratios and metrics to evaluate profitability, liquidity, efficiency, and solvency.
- Use financial data to make informed business decisions and identify trends, risks, and growth opportunities.
Core Area Distribution
Teaching Methods
Assessment & Evaluation
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 16 | 3 | 48 |
| Out of Class Study Period | 14 | 3 | 42 |
| Midterm | 1 | 5 | 5 |
| Quiz | 3 | 1 | 3 |
| Assignment | 1 | 11 | 11 |
| Practice | 0 | 0 | 0 |
| Final | 1 | 10 | 10 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Overview of Financial statements | Introduction to the course |
| 2 | Overview of Financial statements 2 | - |
| 3 | The balance sheet - Assets | - |
| 4 | The balance sheet - Liabilities and stockholders' equity | - |
| 5 | The income statements | - |
| 6 | Statement of shareholders's equity | - |
| 7 | A guide to Earnings quality | - |
| 8 | Midterm | Ara Sınav |
| 9 | Statement of cash flows 1 | - |
| 10 | Statement of cash flows 2 | - |
| 11 | The analysis of financial statements - Liquidity analysis | - |
| 12 | The analysis of financial statements - Activity ratios | - |
| 13 | The analysis of financial statements - Leverage ratios | - |
| 14 | The analysis of financial statements - Profitability Ratios | - |
| 15 | The analysis of financial statements - Market Ratios | - |
| 16 | Final Exam | Final Sınavı |