INTERNATIONAL BURCH UNIVERSITY
Graduate Study - Faculty of Economics and Social Sciences
(3+2) Management Master With Thesis
2012-2013

SYLLABUS
Code Name Level Year Semester
BUS 501 Financial Reporting and Analysis Graduate 1 Fall
Status Number of ECTS Credits Class Hours Per Week Total Hours Per Semester Language
7.5 701 English

Instructor Assistant Coordinator
Uğur ERGUN, Assoc. Prof. Dr. Uğur ERGUN, Assoc. Prof. Dr.
[email protected] no email

COURSE OBJECTIVE
Financial Reporting and Analysis of Technology Firms focuses on financial reporting and analysis issues facing firms from a broad range of industries whose common bond is research and development of new technology, including the application of technology to new or enhanced products and services.

COURSE CONTENT
Week
Topic
  1. The Economic and Institutional Setting for Financial Reporting.
  2. Accrual Accounting and Income Determination.
  3. Additional Topics in Income Determination.
  4. Structure of Balance Sheet
  5. Essentials of Financial Statement Analysis.
  6. Long-Lived Assets and Depreciation.
  7. Income statement
  8. income statement
  9. Cash flow statement
  10. cash flow statement analysis
  11. Operating and Financial Leverage
  12. financial ratios and the quality of financial statements
  13. Presentation
  14. Presentation

LABORATORY/PRACTICE PLAN
Week
Topic

    TEACHING/ASSESSMENT
    Description
    • Lectures
    • Excersises
    • Presentation
    • Assignments
    Description (%)
    Method Quantity Percentage (%)
    Quiz110
    Midterm Exam(s)120
    Presentation120
    Final Exam150
    Total: 100
    Learning outcomes
      TEXTBOOK(S)
      • Lyn M. Fraser and Aileen Ormiston, “Understanding Financial Statements”, Nineth Edition,
      • Lawrence Revsine, “Financial Reporting and Analysis”, 3th Edition, Prentice Hall

      ECTS (Allocated based on student) WORKLOAD
      Activities Quantity Duration (Hour) Total Work Load
      Lecture (14 weeks x Lecture hours per week)348144
      Laboratory / Practice (14 weeks x Laboratory/Practice hours per week)1632512
      Midterm Examination (1 week)11010
      Final Examination(1 week)12525
      Preparation for Midterm Examination11010
      Preparation for Final Examination7.50
      Total Workload: 701
      ECTS Credit (Total workload/25): 28