MARMARA UNIVERSITY-Faculty of Economic and Administrative Sciences Department of Business Administration
BUS 433 FINANCIAL STATEMENTS ANALYSIS
COURSE OUTLINE FOR 2002 - 2003 ACADEMIC YEAR-FIRST SEMESTER
Class Meetings:Mondays 10:00 - 12:50
Offıce: Room No. 410 Dept.of B.Admn.Floor
Office Hours : Mondays14 .30 – 17.30
E- Mail: nsensoy @ marmara.edu.tr
Recommended Text Books:
1. WHITE,G. – SONDHI,A.C. – FRIED,D.
THE ANALYSIS AND USE OF FINANCIAL STATEMENTS
John Wiley & Sons , 1997
2.BERNSTEIN,L.A. – WILD, J.J.
FINANCIAL STATEMENT ANALYSIS
Mc.Graw Hill , 1998
3.AKDOĞAN, NALAN – TENKER, NEJAT
FİNANSAL TABLOLAR VE MALİ ANALİZ TEKNİKLERİ
Gazi Kitabevi , 1998
MALİ ANALİZ VE ENFLASYON MUHASEBESİ UYGULAMALARI
Ekin Kitabevi Yayınları, Bursa, 2000
NAKİT AKIŞ TABLOLARI – Hazırlanması, Standartları, Analizi Yaylım Yayınları, İstanbul, 2002
TURKISH FINANCIAL REPORTING SYSTEM
Yaylım Yayınları, İstanbul, 2002
Grading:Assignment10 % ( Optional )
Mid-term exam. 30 %
Final exam.60 %
1 INTRODUCTION AND OVERVIEW TO FINANCIAL STATEMENTS ANALYSIS 2““““
3.TURKISH FINANCIAL REPORTING SYSTEM
4. AN OVERVIEW OF THE ITEMS ON THE FINANCIAL STATEMENTS FOR ANALYSIS 5. “““
6. “ “ “ 7. CHANGING PRICE LEVELS AND FINANCIAL ANALYSIS
8. “ “
9. ANALYSING FINANCING ACTIVITIES
10. “ “
11. ANALYSING INVESTING ACTIVITIES
11ANALYSING OPERATING ACTIVITIES : INCOME
12 “ ““ 13. ANALYSING BUSINESS ACTIVITIES : CASH FLOW
14. “ ““
INTRODUCTION AND OVERVIEW
TO FINANCIAL STATEMENT ANALYSIS
Through all spects of human activity, one important key to rational conduct is the availability of information. Each day is filled with all kinds of decisions made on the basis information communicated to the decision makers. The soundness of these judgements, whether personal, political, social, or economic in nature, depends largely on quality, quantity and timeliness of that information.
ACCOUNTING can be described as the systematic process of COLLECTING and COMMUNICATING data about economic events in term of money. Its ultimate task is to provide financial information to various individuals and groups interested in the affairs of the accounting organization.
The collection function involves the selection and accumulation of financial information. It can be besubdivided into three phases-identification, measurment, and recording.
First, the accounting system must select from among myriad economic events those transactions with which it will deal. Even the most ambitious accounting system can not encompass all financial data. Having identified the appropriate events, accounting then must choose how these events are to be measured. Measurement is the expression of economic activities in term of dollar/TL values, and a number of different valuation bases can be employed.
Recording involves an analyzing the character of a transaction and providing a systematic procedure for keeping track of it.
The second major function, communication, also has three phases- classification, summarization, and interpretation.
Classifying means fitting the financial data into a logical, useful frame work. Huge masses of figures have little significance unless some relationships exist among them....