Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / İŞLD631 - BUSINESS MANAGEMENT (PHD)

Code: İŞLD631 Course Title: CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING APPLICATION Theoretical+Practice: 3+0 ECTS: 6
Year/Semester of Study 1 / Fall Semester
Level of Course 3rd Cycle Degree Programme
Type of Course Optional
Department BUSINESS MANAGEMENT (PHD)
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr)
Name of Lecturer(s) AHMET TANÇ, ŞÜKRAN GÜNGÖR TANÇ,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
This course give knowledge about organizing financial statements according to determined standards, practicing techniques which are used in businesses financial analysis, interpreting businesses? present condition and development trend with financial results and practicing financial techniques with computer.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can form an opinion about the financial structure of PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level.
PO-3 The candidate can do an original scientific/ academic researches independently or jointly with other researchers in business administration field and other social sciences` fields by using the most recent improvements in research methods, and gain knowledge, skills and responsibility to publish the results of research in books, articles and reports, to present in the scientific environment discussion such as conference and congress.
PO-4 The candidate brings new grounds in the field of business administration by providing original scientific studies, and develops a new scientific method or applies to known methods into different fields, and contributes to national and international literature.
PO-5 The candidate can understand the Department of Business Administration`s disciplines interaction with each other and the Department of Business Administration interaction with other departments. Also, the candidate can evaluate various topics with new perspectives and study interdisciplinary.
PO-6 The candidate can discuss the new information in the field of business in a systematic manner, and can gain high level skills about research methods in the field.
PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis.
Examination
LO-2 Can interpret to helping the businesses financial statements PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level.
PO-4 The candidate brings new grounds in the field of business administration by providing original scientific studies, and develops a new scientific method or applies to known methods into different fields, and contributes to national and international literature.
PO-5 The candidate can understand the Department of Business Administration`s disciplines interaction with each other and the Department of Business Administration interaction with other departments. Also, the candidate can evaluate various topics with new perspectives and study interdisciplinary.
PO-6 The candidate can discuss the new information in the field of business in a systematic manner, and can gain high level skills about research methods in the field.
PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis.
Examination
LO-3 Can business financial statements, the financial statements is comparable with other businesses. PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level.
PO-4 The candidate brings new grounds in the field of business administration by providing original scientific studies, and develops a new scientific method or applies to known methods into different fields, and contributes to national and international literature.
PO-5 The candidate can understand the Department of Business Administration`s disciplines interaction with each other and the Department of Business Administration interaction with other departments. Also, the candidate can evaluate various topics with new perspectives and study interdisciplinary.
PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis.
PO-8 The candidate keeps up to date his/her knowledge, follow closely national and international literature in the field of Business Administration, and can improve himself/herself not only in Business Administration, but also in other social issues.
Examination
LO-4 Can financial statements do about the static and dynamic analysis PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level.
PO-5 The candidate can understand the Department of Business Administration`s disciplines interaction with each other and the Department of Business Administration interaction with other departments. Also, the candidate can evaluate various topics with new perspectives and study interdisciplinary.
PO-6 The candidate can discuss the new information in the field of business in a systematic manner, and can gain high level skills about research methods in the field.
PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis.
PO-8 The candidate keeps up to date his/her knowledge, follow closely national and international literature in the field of Business Administration, and can improve himself/herself not only in Business Administration, but also in other social issues.
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Aims of financial statements and analysis, types of financial statements and organizing them, financial analyze and financial decisions, definition, content and types of financial analyze, correction of financial statements according to inflation
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Basic Concepts of Accounting and Analysis of Their Importance Lecture
2 Basic Financial Statements Lecture
3 Additional Financial Statements Lecture
4 Financial Analysis Techniques Lecture
5 Comparative Financial Statement Analysis Lecture and discussion
6 Trend Analysis Lecture and discussion
7 Vertical Analysis Lecture and discussion
8 mid-term exam
9 Ratio Analysis Lecture and discussion
10 Liquidity Ratios Financial Ratios Lecture and discussion
11 Asset Utilization, Profitability Ratios Lecture and discussion
12 Stock Performance Ratios Lecture and discussion
13 Financial Analysis Techniques Related to Application-1 Application examples, discussion, interpretation
14 Financial Analysis Techniques Related to Application-2 Application examples, discussion, interpretation
15 Financial Analysis Techniques Related to Application-3 Application examples, discussion, interpretation
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Akdoğan, Nalan; Tenker, Nejat; Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, 2010.
2 Çabuk, Adem; Lazol, İbrahim, Mali Tablolar Analizi, Ekin Yayınları, 2010.
Required Course instruments and materials
textbook and article.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 2 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 2 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 4 14 56
       b) Search in internet/Library 4 12 48
       c) Performance Project 2 3 6
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 3 4 12
mid-term exam 2 1 2
Own study for final exam 4 5 20
final exam 2 1 2
0
0
Total work load; 188