XMBA 593 | Course Introduction and Application Information

Course Name
Financial Statement Analysis
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
XMBA 593
Fall/Spring
1
0
1
2

Prerequisites
None
Course Language
English
Course Type
Elective
Course Level
Second Cycle
Course Coordinator -
Course Lecturer(s)
Assistant(s) -
Course Objectives The objective of this course is to prepare students to interpret and analyze financial statements. The viewpoint is that of various users of financial statements. The main focus is the use of financial statements in business analysis, strategic decision making, developing business strategies and evaluating performance. This course will also help students in revisiting their accounting and finance knowledge, and will improve their analytical skills as well.
Learning Outcomes The students who succeeded in this course;
  • Understand financial statements (comprehensive income statement, balance sheet, statement of cash flow, statement of changes in equity and notes to accounts) from various users’ perspectives.
  • Explain the importance of business and industrial analysis as the basis of financial statement analysis.
  • Apply different tools and techniques for assessing a company's performance, such as financial ratios, cash flow analysis and forecasting techniques.
  • Undertstand financing, investing and operating strategies of a company.
  • Improve their analytical skills.
Course Content This course introduces the methods of financial statement analysis to the students. The topics covered are ratio analysis, common size analysis, comparative analysis, reporting environment, accounting analysis, analyzing financing, investing and operating activities, cash flow, profitability, prospective and credit analysis.

 



Course Category

Core Courses
Major Area Courses
X
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Nature of Financial Reporting
2 Balance Sheet
3 Income Statement
4 Statement of Cash Flows
5 What Is Profit? Statement of Shareholders’ Equity
6 EBIT, EBITDA, And Total Enterprise Value
7 Analyzing Companies - Horizontal and Vertical Analysis
8 Revenues and Income
9 Costs and Expenses
10 Financial Ratios – Profitability, liquidity, solvency, debt, Working capital management, Market, Interpretation Issues and limitations of ratio analysis
11 Analyzing Companies - Ratio Analysis
12 Forecasting Financial Statements
13 Credit Analysis
14 Equity Analysis and Valuation
15 Review of the semester
16 Review of the semester

 

Course Textbooks
References

 

EVALUATION SYSTEM

Semester Requirements Number Percentage
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
Project
1
100
Seminar / Workshop
Portfolios
Midterms / Oral Exams
Final / Oral Exam
Total

Contribution of Semester Work to Final Grade
100
Contribution of Final Work to Final Grade
Total

ECTS / WORKLOAD TABLE

Activities Number Duration (Hours) Workload
Course Hours
Including exam week: 16 x total hours
16
1
16
Laboratory / Application Hours
Including exam week: 16 x total hours
16
Study Hours Out of Class
14
1
Field Work
Quizzes / Studio Critiques
Homework / Assignments
Presentation / Jury
Project
1
20
Seminar / Workshop
Portfolios
Midterms / Oral Exams
Final / Oral Exam
    Total
50

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Qualifications / Outcomes
* Level of Contribution
1
2
3
4
5
1

Broaden and deepen the knowledge about business administration at the master’s level,

X
2

Acquiring interdisciplinary knowledge and being capable to apply it,

X
3

Understanding the multidisciplinary nature of business administration, and analyze theoretical and practical information and skills gain through master’s degree on interdisciplinary dimension,

X
4

Being able to handle specialistic problems on business administration independently, and resolve them by using scientific methods, assess the results and apply them in case of necessity,

X
5

Improving new strategic approaches by thinking within innovative and holistic ways, finding solutions by taking responsibility and being able to change management during the unforeseen and complicated events in the field of business administration,

X
6

Developing strategies, policies and implementation plans to address the issues in the fields of business administration and management, and evaluating the consequences according to the processes of quality,

X
7

Digesting the necessity to apply the values of business ethics, teaching and controlling to act according to social, scientific and ethical values under any circumstances such as data collection, evaluation, announcing and practicing in the field of Business Administration,

X
8

Being able to use a foreign language for both chasing the scientific publication and developing proper communication with colleagues from other countries, in written and verbal ways .

X
9

Being able to use computer programs needed in the field business administration as well as information and communication technologies in advanced levels .

X

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest