Financial Analysis Techniques(G353)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| G353 | Financial Analysis Techniques | 5 | 3 | 0 | 0 | 3 | 5 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | English |
| Course Type | Elective |
| Course Level | Bachelor Degree |
| Course Instructor(s) | Destan Halit AKBULUT dhakbulut@gsu.edu.tr (Email) |
| Assistant | |
| Objective | To provide information about financial analysis techniques and important elements in companies' decision-making regarding financing, investment and company activities, and to improve students' skills in these matters. |
| Content |
Week 1: Basic Financial Statements Week 2: Introduction to Financial Analysis Methods Week 3: Comparative Financial Statement Analysis Week 4: Trend Percentages (Trend) Analysis of the Statement of Financial Position and Income Statement Week 5: Introduction to Vertical Percentage Analysis and Ratio Analysis Week 6: Liquidity Ratios Week 7: Financial Structure Ratios 1 Week 8: Midterm Exam Week 9: Financial Structure Ratios 2 Week 10: Asset Utilization, Profitability and Company Performance Rates Week 11: Cash Flow Analysis Week 12: Working Capital and Debt Rates Week 13: Interpretation of decisions regarding financing, investment and company activities Week 14: General Review |
| Course Learning Outcomes |
To inform students about basic financial statements such as Balance Sheet, Income Statement, Cash Flow Statement. To provide information about techniques in analyzing financial reports of businesses Examining horizontal analysis, trend analysis and base rate analysis Conducting profitability, debt and risk analysis of companies Understand and interpret how decisions regarding financing, investment and company activities are made |
| Teaching and Learning Methods | Lecture, case analysis, application examples solutions |
| References |
Financial Statement Analysis K.R. Subramanyam Mc Graw Hill Edition Ten Horngren's Accounting, Tracie L. Nobles, Brenda Mattison, Ella Mae Matsumura Global 10th Edition |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | Basic Financial Statements |
| 2 | Introduction to Financial Analysis Methods |
| 3 | Comparative Financial Statements Analysis |
| 4 | Trend Percentages (Trend) Analysis of Statement of Financial Position and Income Statement |
| 5 | Introduction to Vertical Percentage Analysis and Ratio Analysis |
| 6 | Liquidity Ratios |
| 7 | Financial Structure Ratios 1 |
| 8 | Financial Structure Ratios 2 |
| 9 | Asset Utilization, Profitability and Company Performance Rates |
| 10 | Cash Flow Analysis |
| 11 | Borrowing and risk analysis of companies |
| 12 | Working Capital and Debt Rates |
| 13 | Interpretation of decisions regarding financing, investment and company activities |
| 14 | An overview |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 1 | 60 |
| Contribution of final exam to overall grade | 1 | 40 |
| Toplam | 2 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 10 | 10 |
| Presentation | 1 | 20 |
| Midterm Examinations (including preparation) | 1 | 30 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Make-up | 0 | 0 |
| Toplam | 12 | 60 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | The acquisition of high-level knowledge of the functions of production management and marketing, management, accounting and finance; the skill of using this knowledge. | X | ||||
| 2 | The acquisition of basic conceptual knowledge about scientific fields related to professional life, such as law, economics, sociology, psychology, social psychology and quantitative methods. | X | ||||
| 3 | The ability to work effectively in a team; the ability to pass on knowledge to other members of the team. | X | ||||
| 4 | The competence to use his/her knowledge on the field, to analyze and interpret the data obtained, to identify the problems encountered, to provide appropriate solutions and scientifically defend these solution suggestions when necessary. | X | ||||
| 5 | The competence to determine the aims and objectives of the company or institution in which he/she is employed by taking into account the needs, the competitive dynamics of the market and by calculating the risks incurred; the ability to engage in entrepreneurship and establish and manage a business. | X | ||||
| 6 | Awareness of constantly updating his/her professional knowledge and skills; the ability to adapt to change and innovation; the competence to evaluate critically the information he/she has acquired. | X | ||||
| 7 | Basic knowledge of information and communication technologies required for professional life; the ability to use core office programs at an advanced level; expertise in data processing and report writing in the IT environment. | X | ||||
| 8 | Ability to follow current information in his/her field in both English and French and to communicate in writing and verbally with stakeholders in both languages. | X | ||||
| 9 | The ability to conduct researches and studies taking into account the market, dynamics of competition, organizational and global factors and scientific methods; contribute to projects, take responsibility in projects, display competence to make innovative and effective decisions. | X | ||||
| 10 | Ability to develop strategies, find creative solutions to management problems by building relations with other areas of the social sciences and take the responsibility of these decisions. | X | ||||
| 11 | Consciousness of taking into account ethical values, when making decisions and being involved in business life. | X | ||||
| 12 | Awareness of the impact of practices related to his/her field on the global and social dimensions (universality of social rights, social justice, cultural values, environmental problems, sustainability, etc.) and their legal consequences. | X | ||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 3 | 42 |
| Working Hours out of Class | 12 | 3 | 36 |
| Assignments | 10 | 2 | 20 |
| Presentation | 0 | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 9 | 9 |
| Project | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Other Applications | 0 | 0 | 0 |
| Final Examinations (including preparation) | 1 | 14 | 14 |
| Quiz | 0 | 0 | 0 |
| Term Paper/ Project | 0 | 0 | 0 |
| Portfolio Study | 0 | 0 | 0 |
| Reports | 0 | 0 | 0 |
| Learning Diary | 0 | 0 | 0 |
| Thesis/ Project | 0 | 0 | 0 |
| Seminar | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Make-up | 0 | 0 | 0 |
| Total Workload | 121 | ||
| Total Workload / 25 | 4.84 | ||
| Credits ECTS | 5 | ||