Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-512 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-512

Course Title: FINANCIAL REPORTING AND ANALYSIS

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

1 / Spring Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Optional

Department

ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

ÖMER SERKAN GÜLAL (serkangulal@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

Gaining the ability to analyze and interpret financial statements.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Defines the concept of financial analysis, demonstrates the ability to evaluate the reflections of financial analysis techniques in practice	PO-6 Analyzes financial events on a theoretical basis.	Examination
LO-2	Understands and analyzes the basic relationships between items in financial statements.	PO-13 Theoretical knowledge about the importance of accounting for businesses, its scope, basic accounting concepts, financial and financial ratios and tables of enterprises, and the ability to use this information.	Examination
LO-3	Examines financial statements, presents the information obtained by filtering cause, effect and criticism in the form of reports.	PO-13 Theoretical knowledge about the importance of accounting for businesses, its scope, basic accounting concepts, financial and financial ratios and tables of enterprises, and the ability to use this information.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Introduction of the Uniform Chart of Accounts, preparation of the Balance Sheet and Income Statement.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Definition, Scope and Features of Financial Statements	Lecture, Question and Answer
2	Examination of Financial Reports in Accordance with the Uniform Accounting System	Lecture, Question and Answer
3	Review of Financial Reports in Compliance with IAS/IFRS	Lecture, Question and Answer
4	Examination of the Balance Sheet according to the Uniform Accounting System and IAS/IFRS	Lecture, Question and Answer
5	Examination of the Income Statement according to the Uniform Accounting System and IAS/IFRS	Lecture, Question and Answer
6	Conceptual Framework and IAS 1 - Review of the Standard for the Presentation of Financial Statements	Lecture, Question and Answer
7	Introduction to Analysis of Financial Statements	Lecture, Question and Answer
8	mid-term exam
9	Analysis Techniques (Horizontal, Vertical, Trend Analysis)	Lecture, Question and Answer
10	Analysis Techniques (Ratio Analysis)	Lecture, Question and Answer
11	Tables Used in Fund Movements and Monitoring	Lecture, Question and Answer
12	Cash Flow Statement	Lecture, Question and Answer
13	Consolidation procedures and Calculation of Goodwill Review IAS 10 and IAS 28 standards	Lecture, Question and Answer
14	Consolidation Procedures and Calculation of Goodwill	Lecture, Question and Answer
15	Consolidation Procedures and Calculation of Goodwill	Lecture, Question and Answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Mehmet Emin Arat, Ayten Çetin: Finansal Durum Tabloları Analizi, Marmara Üniversitesi Nihat Sayar Eğitim Vakfı Yayınları, İstanbul 2011
2	Öztin Akgüç: Mali Tablolar Analizi, Avcıol Basım Yayın, İstanbul 2013
Required Course instruments and materials
Textbooks, Notebook, Blackboard

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	3	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	3	14	42
b) Search in internet/Library	3	14	42
c) Performance Project			0
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	7	21
mid-term exam	2	1	2
Own study for final exam	4	7	28
final exam	3	1	3
			0
			0
Total work load;			180