SECTION I: GENERAL INFORMATION ABOUT THE COURSE

Course Code	Course Name	Year	Semester	Theoretical	Practical	Credit	ECTS
60412MEEOS-INT0487	Financial Statement Analysis And Valuation	4	Fall	3	0	3	4

Course Type :	Elective Course IV
Cycle:	Bachelor      TQF-HE:6. Master`s Degree      QF-EHEA:First Cycle      EQF-LLL:6. Master`s Degree
Language of Instruction:	English
Prerequisities and Co-requisities:	N/A
Mode of Delivery:	Face to face
Name of Coordinator:	Dr. Öğr. Üyesi ENGİN DUMANLI
Dersin Öğretim Eleman(lar)ı:
Dersin Kategorisi:

SECTION II: INTRODUCTION TO THE COURSE

Course Objectives & Content

Course Objectives:

The aim of this course is to provide students a general understanding and skills about financial statements analysis and equity valuation. Students taking the course are expected to fully and accurately understand what the financial statements mean, to be able to analyze the financial statements and to make comments about the financial situation of the company. They are also expected to develop a fundamental understanding to equity valuation approaches.

Course Content:

The program covers subjects under following headlines; business environment and accounting, adjusting and analysing financial data, forecasting financial numbers, and business valuation subjects.

Course Specific Rules

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Course Learning Outcomes (CLOs)

Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:

Knowledge (Described as Theoritical and/or Factual Knowledge.)

1) Gains knowledge and elementary skill about financial statement forecasting.

2) Knows the concept of cost of capital. Knows and applies its estimation.

3) Knows and applies equity valuation models at introductory level.

Skills (Describe as Cognitive and/or Practical Skills.)

Competences (Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)

1) Can understand and interpret financial statements accurately.

2) Can predict how operating, investing and financing activities will affect the financial statements.

3) Knows the difference between Income-Expense and Cash Inflowput-Cash Outflow and the effects of changes in these on financial statements.

Weekly Course Schedule

Week	Subject	Materials Sharing *
		Related Preparation	Further Study
1)	Framework for Financial Analysis and Valuation	Textbook Module 1 Materyal	- -
2)	Review of Business Activities and Financial Statements	Textbook Module 2 Materyal	- -
3)	Profitability Analysis and Interpretation	Textbook Module 3 Materyal	- -
4)	Credit Risk Analysis and Interpretation	Textbook Module 4 Materyal	- -
5)	Revenue Recognition and Operating Income	Textbook Module 5 Materyal	- -
6)	Asset Recognition and Operating Assets	Textbook Module 6 Materyal	- -
7)	Liability Recognition and Nonowner Financing	Textbook Module 7 Materyal	- -
8)	Midterm Exam	- Materyal	- -
9)	Equity Recognition and Owner Financing	Textbook Module 8 Materyal	- -
10)	Subsidiaries, Leasing and Tax Matters	Textbook Module 9, 10 Materyal	- -
11)	Forecasting Financial Statements	Textbook Module 11 Materyal	- -
12)	Cost of Capital and Valuation Basics	Textbook Module 12 Materyal	- -
13)	Cash-Flow-Based Valuation	Textbook Module 13 Materyal	- -
14)	Operating-Income-Based Valuation	Textbook Module 14 Materyal	- -
15)	Market-Based Valuation	Textbook Module 15 Materyal	- -

*These fields provides students with course materials for their pre- and further study before and after the course delivered.

Recommended or Required Reading & Other Learning Resources/Tools

Course Notes / Textbooks:	Easton, McAnally, Sommers. (2021) Financial Statement Analysis and Valuation (6th ed). Cambridge Business Publishers. Materyal
References:	- Materyal

SECTION III: RELATIONSHIP BETWEEN COURSE UNIT AND COURSE LEARNING OUTCOMES (CLOs)

(The matrix below shows how the course learning outcomes (CLOs) associates with programme learning outcomes (both KPLOs & SPLOs) and, if exist, the level of quantitative contribution to them.)

Relationship Between CLOs & PLOs

(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )

CLOs/PLOs	KPLO 1		KPLO 2	KPLO 3		KPLO 4				KPLO 5
	1	2	1	1	2	1	2	3	4	1	2	3	4	5	6	7	8	9	10	11	12
CLO1
CLO2
CLO3
CLO4
CLO5
CLO6

Level of Contribution of the Course to PLOs

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

	Programme Learning Outcomes	Contribution Level (from 1 to 5)
1)	Learns and uses the basic information, concepts and theories required in the field of international trade.
	1.1 Apart from subjects such as finance, business, economics, management-organization, marketing, sales management, human resources management, which constitute the main subjects of business management, it is also necessary for foreign trade, logistics, supply chain management, customs, insurance and risk management. have the necessary basic information.
	1.2 Except the core subjects of the business, students have knowledge about leadership, behavioral sciences, communication and entrepreneurship; in the field of service, mathematics, statistics, law, operations research, information processing and management information systems.
2)	Use information and communication technologies and business applications and international trade in information systems effectively.
	2.1 Students will be able to benefit from contemporary information technologies and tools in business life, are willing to learn continuously, are open to innovations and can easily adapt to changes.
3)	Can develop effective management strategies using appropriate theory and methods; plan, co-ordinate, implement and control management processes
	3.1 Improves analytical thinking, problem solving in organizational issues, time management, self-discipline and communication skills.
	3.2 Uses problem solving, time management, self-discipline and effective communication skills at work.
4)	Applies the theoretical knowledge in business life during a semester.
	4.1 Experiences all processes in business life.
	4.2 Takes part in activities related to the field of education in a business operating in the field.
	4.3 Questions the application with theoretical knowledge.
	4.4 Compiles the knowledge and experience gained in the field.
5)	S/he acquires the competencies that develop by the expectations of business world and the society defined as the institutional outcomes of our university on the advanced level in relation with his/her field.
	5.1 Acquires the analyzing solving the problems and managing the conflicts.
	5.2 Participates as a team member and takes responsibility in the environments that require the solving of the conflicts and acts as a leader when necessary.
	5.3 Has awareness for ethical and social responsivity.
	5.4 By supporting the learnt courses with quantitative and qualitative data; and by using verbal and visual communication means, s/he transfers them to the groups within and outside his/her group in a systematical and effective way.
	5.5 Evaluates the norms and standards present in the works in which s/he takes responsibility in a critical point of view.
	5.6 Develops strategical, innovative and entrepreneurial ideas.
	5.7 Acquires competence of managing the change.
	5.8 Shows development personally and socially with and awareness for lifelong learning.
	5.9 Follows advanced technologies and developments about digital transformation.
	5.10 Has cultural awareness and s/he transfers this to the groups within and outside his/her field.
	5.11 Has awareness about citizenship competency.
	5.12 Acquires communication in a Foreign Language (English) competence defined on the level of at least B1 in European Language Portfolio. (In programs whose medium of instruction is English, on the level of B2/B2+).

SECTION IV: TEACHING-LEARNING & ASSESMENT-EVALUATION METHODS OF THE COURSE

Teaching & Learning Methods of the Course

(All teaching and learning methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Teaching and Learning Methods defined at the Programme Level	Teaching and Learning Methods Defined for the Course
Lectures
Discussion
Case Study
Problem Solving
Demonstration
Views
Laboratory
Reading
Homework
Project Preparation
Thesis Preparation
Peer Education
Seminar
Technical Visit
Course Conference
Brain Storming
Questions Answers
Individual and Group Work
Role Playing-Animation-Improvisation
Active Participation in Class

Assessment & Evaluation Methods of the Course

(All assessment and evaluation methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Aassessment and evaluation Methods defined at the Programme Level	Assessment and Evaluation Methods defined for the Course
Midterm
Presentation
Final Exam
Quiz
Report Evaluation
Homework Evaluation
Oral Exam
Thesis Defense
Jury Evaluation
Practice Exam
Evaluation of Implementation Training in the Workplace
Active Participation in Class
Participation in Discussions

Relationship Between CLOs & Teaching-Learning, Assesment-Evaluation Methods of the Course

(The matrix below shows the teaching-learning and assessment-evaluation methods designated for the course unit in relation to the course learning outcomes.)

Contribution of Assesment & Evalution Activities to Final Grade of the Course

Measurement and Evaluation Methods	# of practice per semester	Level of Contribution
Quizzes	2	% 20.00
Midterms	1	% 30.00
Semester Final Exam	1	% 50.00
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
Total		% 100

SECTION V: WORKLOAD & ECTS CREDITS ALLOCATED FOR THE COURSE

WORKLOAD OF TEACHING & LEARNING ACTIVITIES
Teaching & Learning Activities	# of Activities per semester	Duration (hour)	Total Workload
Course	14	3	42
Laboratory	0	0	0
Application	0	0	0
Special Course Internship (Work Placement)	0	0	0
Field Work	0	0	0
Study Hours Out of Class	0	0	0
Presentations / Seminar	0	0	0
Project	0	0	0
Homework Assignments	0	0	0
Total Workload of Teaching & Learning Activities	-	-	42
WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES
Assesment & Evaluation Activities	# of Activities per semester	Duration (hour)	Total Workload
Quizzes	2	10	20
Midterms	1	10	10
Semester Final Exam	1	20	20
Total Workload of Assesment & Evaluation Activities	-	-	50
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities)			92
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h)			4