| Week |
Subject |
Related Preparation |
| 1) |
The definition and objectives of financial analysis, and the explanation of the financial statements and their types used in the financial analysis process.
• Defining financial analysis.
• Types of financial analysis and disclosure according to their objectives.
• Disclosure of the types of financial statements used in the financial analysis process.
• Disclosure of the effects of the income statement on the balance sheet equation.
• Explaining the properties of cost of sales, profit distribution and cash flow statements.
• Explanation of what is desired to be done by financial analysis.
• To explain who is done according to the purpose of the financial analysis.
• Describing the balance sheet and explaining its features.
• Defining the Income Statement and explaining the characteristics of its structure.
• Explanation of the purpose of arranging the cost of sales table.
• Explanation of the purpose of drawing up the profit distribution table.
• Explanation of the purpose of preparing the cash flow statemen |
NONE |
| 2) |
In the context of making financial statements available for analysis, disclosure of the principles regarding the transfer, purification processes and preparation of consolidated financial statements in the balance sheet and income statements.
• Examination of the exchange rate risk that may occur in some accounts in assets and liabilities.
• Explanation of the principles regarding the distribution of profit seen in the income statement.
• Explanation of the transfer and purification processes and reasons to be made on the balance sheet and income statement.
• Explanation of the principles for consolidating the balance sheets of companies forming a group.
• Explanation of the principles for consolidating the income statements of group-forming companies.
• Examination of balance sheet accounts.
• Evaluation of exchange rate risk from different perspectives.
• Defining the transfer and purification processes required to be performed in active accounts.
• Identification of transfer and purification processes to be performed in passive accounts.
• Defining the purification processes required to be performed in active and passive accounts in consolidating the balance sheets of group companies.
• Defining the purification processes required to be made in the income and expense accounts in consolidating the income statements of the group companies. |
1 and 2. To be prepared to read the topics and discuss them in the lesson. |
| 3) |
Explanation of the principles regarding the calculations made within the scope of the vertical analysis method, which is one of the financial analysis methods used in the analysis of the financial statements, and defining the properties for the evaluation of the financial statements.
• Explanation of the principles regarding the calculations made according to the vertical analysis method.
• Defining the features of the vertical analysis method.
• Explanation of the purposes of using vertical analysis method for the accounts in the asset.
• Explanation of the purposes of using vertical analysis method for the accounts in the passive.
• Explanation of the purposes of using vertical analysis method for the accounts in the income statement.
• Explanation of the vertical analysis method for the formation of the balance sheet structure.
• Explanation of the vertical analysis method for the formation of the Income Statement structure.
• Calculating vertical percentages on balance sheet accounts.
• Calculating vertical percentages on Income Statement calculations.
• Evaluation of financial statements by vertical analysis method |
. be prepared to read the subject and discuss it in the lesson. |
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