| ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NON-THESIS) | |||||
| Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| ISL5532 | Valuation and Financial Statements | Fall | 3 | 0 | 3 | 8 |
| This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
| Language of instruction: | Turkish |
| Type of course: | Departmental Elective |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Assoc. Prof. HÜMEYRA ADIGÜZEL |
| Course Lecturer(s): |
Assoc. Prof. HÜMEYRA ADIGÜZEL |
| Recommended Optional Program Components: | None |
| Course Objectives: | The purpose of this course is to focus on business performance with dynamic business, business decisions and strategies of businesses. With the help of different tools and techniques of analysis, it is intended to be analyzed of business financing, investing and operating activities. Also, it is aimed cash flow analysis, return on investment and profitability analysis, credit analysis, fundamental analysis, equity analysis and interpretation of financial statements with an emphasis on valuation and the valuation of the financial statements. |
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The students who have succeeded in this course; I. At the end of this course, students will be able to explain the valuation concepts and conceptual analysis of the financial statements. II. At the end of this course, students will be able to identify common situations during the application of financial statement analysis. III. At the end of this course, students will have mastered the objectives of using of financial statement footnotes analysis. |
| This course examines Financial statement analysis, stressing the business analysis. The course explains financing, investing, and management activities in Financial statement analysis, and discusses the reporting and interpretation of financial reports. |
| Week | Subject | Related Preparation |
| 1) | Valuation Concepts | |
| 2) | Valuation Method to tAX Procedure Law | |
| 3) | Valuation of Cash, Banks and Securities Accounts | |
| 4) | Valuation of Receivables: Fair receivables, Doubtful receivables, Abandoned Receivables | |
| 5) | Valuation of Inventory Accounts | |
| 6) | Valuation of Fixed Assets | |
| 7) | Depreciaton Methods | |
| 8) | MIDTERM | |
| 9) | Valuation of Liabilities | |
| 10) | Valuation of Capital Account | |
| 11) | Finance Leasing | |
| 12) | Export Accounting | |
| 13) | Analysis of Financial Statements | |
| 14) | Analysis of Financial Statements Footnotes |
| Course Notes / Textbooks: | Sabri BEKTÖRE, Halim SÖZBİLİR ve Ferruh ÇÖMLEKÇİ (2006). Mali Tablolar Analizi |
| References: | IMKB kapsamında faaliyet gösteren işletmelere ait bilgiler ve mali tablolar (IMKB Web Sayfası) |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 14 | % 10 |
| Project | 1 | % 15 |
| Midterms | 1 | % 25 |
| Final | 1 | % 50 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 35 | |
| PERCENTAGE OF FINAL WORK | % 65 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Application | 14 | 96 |
| Study Hours Out of Class | 13 | 56 |
| Midterms | 1 | 6 |
| Total Workload | 200 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | It is required to develop analytical thinking, problem solving, a holistic viewpoint and strategic thinking in the field of accounting and reporting, | 4 |
| 2) | The students are required to understand the concepts and ideas of accounting and reporting in both national and multinational settings and practice cross disciplinary and comparative analysis, | 4 |
| 3) | To have conscious to treat appropriate professional ethic. | 5 |
| 4) | To have ability to observe accounting applications and related legal regulations in different sectors( such as banking, reassurance and construction management. | 5 |
| 5) | To have ability to observe regulations which direct accounting principle and accounting application in standards. | 4 |