| ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NONTHESIS) | |||||
| 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 Spring |
3 | 0 | 3 | 8 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | Tr |
| 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 |
| 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. |
|
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: | 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 |
| Laboratory | % 0 | |
| Application | % 0 | |
| Field Work | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | % 0 | |
| Project | 1 | % 15 |
| Seminar | % 0 | |
| Midterms | 1 | % 25 |
| Preliminary Jury | % 0 | |
| Final | 1 | % 50 |
| Paper Submission | % 0 | |
| Jury | % 0 | |
| Bütünleme | % 0 | |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 35 | |
| PERCENTAGE OF FINAL WORK | % 65 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload | |
| Course Hours | 14 | 42 | |
| Laboratory | |||
| Application | 14 | 96 | |
| Special Course Internship (Work Placement) | |||
| Field Work | |||
| Study Hours Out of Class | 13 | 56 | |
| Presentations / Seminar | |||
| Project | |||
| Homework Assignments | |||
| Quizzes | |||
| Preliminary Jury | |||
| Midterms | 1 | 6 | |
| Paper Submission | |||
| Jury | |||
| Final | |||
| Total Workload | 200 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Being able to develop and deepen their knowledge at the level of expertise in the same or a different field, based on undergraduate level qualifications. | |
| 2) | To be able to comprehend the interdisciplinary interaction with which the field is related. | |
| 3) | To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field. | |
| 4) | To be able to interpret and create new knowledge by integrating the knowledge gained in the field with the knowledge from different disciplines. | |
| 5) | To be able to solve the problems encountered in the field by using research methods. | |
| 6) | To be able to systematically transfer current developments in the field and their own studies to groups in and outside the field, in written, verbal and visual forms, by supporting them with quantitative and qualitative data. | |
| 7) | To be able to critically examine social relations and the norms that guide these relations, to develop them and take action to change them when necessary. | |
| 8) | To be able to critically evaluate the knowledge and skills acquired in the field of expertise and to direct their learning. | |
| 9) | To be able to supervise and teach these values by observing social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field. | |
| 10) | To be able to develop strategy, policy and implementation plans in the fields related to the field and to evaluate the obtained results within the framework of quality processes. | |
| 11) | To be able to use the knowledge, problem solving and/or application skills they have internalized in their field in interdisciplinary studies. | |
| 12) | Being able to independently carry out a work that requires expertise in the field. | |
| 13) | To be able to develop new strategic approaches for the solution of complex and unpredictable problems encountered in applications related to the field and to produce solutions by taking responsibility. | |
| 14) | Being able to lead in environments that require solving problems related to the field. |