BA5818 ANALYSIS OF FINANCIAL STATEMENTS
| Course Code: | 3125818 |
| METU Credit (Theoretical-Laboratory hours/week): | 3 (3.00 - 0.00) |
| ECTS Credit: | 8.0 |
| Department: | Business Administration |
| Language of Instruction: | English |
| Level of Study: | Graduate |
| Course Coordinator: | Assist.Prof.Dr HANDE AYAYDIN HACIÖMEROĞLU, Assoc.Prof.Dr. ÇAĞRI TOPAL |
| Offered Semester: | Fall and Spring Semesters. |
Course Objectives
Any analyst should be able to examine the financial tables and decide about the financial position of these companies. The lecture includes the in debt analysis of the financial statements; balance sheet, income statement and cash flow statement. Furthermore, the students will know the analysis of investing, financing and operating activities. This is not an introductory accounting course, but an intermediate analysis of financial statements course thus I expect each student who enrolled in BA4818 (BA5818) to have completed a Financial Accounting and Management course (BA 1402 or BA 5401 or their equivalent and BA 2802 or BA5802 or their equivalent). Also, students should have completed basic courses in economics and statistics. Moreover, it is better if they are capable of using a spreadsheet program like EXCEL.
Course Content
The objective of the course is to provide the knowledge and the skills necessary to take full advantage of financial reports and analysis. Starting with an overview of financial accounting, the topics that will be covered include financial statements, ratio
analysis, comparative analysis and the management of operating funds.
Course Learning Outcomes
Upon successful completion of this course, students should be able to:
Course Specific Skills:
1. Describe the relevance of financial statements in the business analysis
2. Understand financial reporting environment and the information included in financial statements
3. Understand the meaning of figures in financial statements, especially in balance sheet, income statement and cash flow statement
4. Understand the details of accounts in the mentioned financial statements
5. Describe financial, investing and operating activities
6. Find the information s/he needs in order to analyze the financial condition of the company
7. Verify the different stockholders of the company
8. Calculate the financial ratios and interpret them
9. Identify the strength and weaknesses of the company
10. Value the company
Discipline Specific Skills:
Develop an understanding of:
11. Details of different financial statements
12. How to interpret the figures in the financial statements
13. Using these financial statements to decide on the financial position of the company Personal and Key Skills:
14. Develop problem solving skills
15. Develop writing and discussion skills
Program Outcomes Matrix
| Level of Contribution | |||||
| # | Program Outcomes | 0 | 1 | 2 | 3 |
| 1 | They attain advanced level of knowledge in the functional areas of business administration such as strategic management, marketing, accounting, finance, organization management, human resources, and operations management. | ✔ | |||
| 2 | They are capable of synthesizing the knowledge that they attained in the area of business administration with the knowledge base that they developed in their undergraduate specialisms. | ✔ | |||
| 3 | They are capable of identifying and analyzing legal, environmental and social factors, which influence the basic functional areas of the business administration. | ✔ | |||
| 4 | They understand and implement rational, systematic and scientific approaches effectively in problem solving and decision-making processes. | ✔ | |||
| 5 | They are capable of applying, analyzing, synthesizing and evaluating the knowledge they developed in diverse fields efficiently. | ✔ | |||
| 6 | They are capable of transferring information by using efficient verbal and written communication techniques. | ✔ | |||
| 7 | They are capable of performing professional communication effectively also in English. | ✔ | |||
| 8 | They know methods of performing efficient teamwork. | ✔ | |||
| 9 | They are capable of understanding and synthesizing academic and scientific research in their areas and able to transform such research into useful knowledge. | ✔ | |||
| 10 | They have competence in all of the stages of scientific research and processes. | ✔ | |||
| 11 | They are knowledgeable in the areas of professional ethics and responsibility. | ✔ | |||
| 12 | They are capable of utilizing their knowledge and skills efficiently in global and multicultural contexts. | ✔ | |||
| 13 | They are knowledgeable in the issues of environment, social responsibility, social justice, quality and cultural values. | ✔ | |||
| 14 | They have a creative, innovative and critical perspective. | ✔ | |||
0: No Contribution 1: Little Contribution 2: Partial Contribution 3: Full Contribution