PhD in Accounting and Auditing with a master's degree
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

MUDE615

Course Name:

Valuation and Financial Statements

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Dr.Öğr.Üyesi Fatma ÖZKUL
Prof. Dr. FATMA PAMUKÇU
Assoc. Prof. HAKAN TAŞTAN

Course Assistants:

Course Objectives:	In the Financial Statements Analysis course, students are aimed to establish cause and effect relationships between the information in the financial statements, gain analytical thinking skills, and gain the ability to apply basic analysis techniques.
Course Content:	Basic Concepts: Summarizing the financial situation in businesses, The importance of financial structure analysis; Tables Used in Financial Analysis: Balance Sheet, Income Statement; It covers the Analysis Techniques of Financial Statements.

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) The Financial Statements analysis course will teach the basic knowledge and skills of producing and interpreting the information that will be the basis of the business decisions of both business managers and non-business information users.
Field Specific Competence
Competence to Work Independently and Take Responsibility

Week	Subject	Related Preparation
1)	FINANCIAL STATEMENTS
2)	AUDIT REPORT AND CORRECTION OF FINANCIAL STATEMENTS
3)	FINANCIAL ANALYSIS TECHNIQUES
4)	COMPARISON OF AMOUNTS
5)	HORIZONTAL ANALYSIS (TREND ANALYSIS)
6)	VERTICAL ANALYSIS (VERTICAL PERCENTAGE)
7)	RASIO ANALYSIS (FINANCIAL STATUS)
8)	Midterm
9)	RASIO ANALYSIS (FINANCIAL PERFORMANCE)
10)	RASIO ANALYSIS (FINANCIAL PERFORMANCE)
11)	RASIO ANALYSIS (COMPANY VALUE)
12)
13)
14)
15)	RASIO ANALYSIS (FINANCIAL STATUS AND FINANCIAL PERFORMANCE)
16)

Course Notes / Textbooks:	Ders Notları
References:	Course Notes

Learning Outcomes	1
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.
7) To be able to use the computer and the required package program.
8) To gain an interdisciplinary perspective.
9) To be conscious about business ethics and social responsibility.
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting	5
2)	Preparation and interpretation of financial statements in accordance with the standards	5
3)	Management of financial data
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.	5
5)	Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.	5
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5
7)	To be able to use the computer and the required package program.
8)	To gain an interdisciplinary perspective.
9)	To be conscious about business ethics and social responsibility.
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	4

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Role Playing
Seminar
Social Activities
Technical Tour
Thesis Preparation

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation
Case study presentation
Staj/ Yerinde Uygulama Değerlendirmesi