Ondokuz Mayıs Üniversitesi Bilgi Paketi - Ders Kataloğu

Description of Individual Course Units

Course Unit CodeCourse Unit TitleType of CourseYearSemesterECTS
SHU403 Financial Report Analysis 927001 4 7 5
Level of Course Unit
First Cycle
Objectives of the Course
The purpose of this course is to introduce financial statements and develop abilities to analyze and interpret them.
Name of Lecturer(s)
Yrd. Doç. Dr. Ahmet Zeki DEMİR
Learning Outcomes
  1. To be able to understand the characteristics of financial statements
  2. To be able to analyze financial statements
  3. To be able to interpret financial statements
Mode of Delivery
Formal Education
Prerequisites and co-requisities
Recommended Optional Programme Components
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Language of Instruction
Work Placement(s)
Course Contents
Financial statements, the types of financial statements, Financial Analysis, Financial Analysis Types, Comparative Statement Analysis, Percentage analysis, the percentages of the trend analysis, ratio analysis.
Weekly Detailed Course Contents
Week Theoretical Practice Laboratory
1.Definitions and types of financial statements
2.Classification of financial statements
3.Financial analysis and its types
4.Comparative analysis of the tables
5.Comparative analysis of the tables
6.Percentage Analysis Balance sheet
7.Percentage Analysis Income Statement
9.Trend Analysis Balance Sheet
10.Trend Analysis Income Statement
11.Ratio Analysis
12.Ratio Analysis
13.Preparing a report on financial analysis
14.General over view
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight (%)
Midterm Examination1100
End Of Term (or Year) Learning ActivitiesQuantityWeight (%)
Final Examination1100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
Workload Calculation
ActivitiesQuantityTime(hours)Total Workload(hours)
Midterm Examination12020
Final Examination12020
Attending Lectures14342
Individual Study for Mid term Examination11515
Individual Study for Final Examination11515