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BIM 260  - Financial Statement Analysis

  1. Course Introduction. Objectives. Resources. Assessments. Minimum requirements to attend Final Exam.

  2. Part-1: Why study Finance? Goals of the firm. Goals of the firm’s management. Agency problem. Corporate Report to Shareholders. Finance vs Accounting. Income Statement.

  3. Income Statement (Short Form). Accrual Accounting. IFRS. Revenue—Matching--Timing Principles. Depreciation & Taxation. Profit ??? The Business Model. Non-op expenses.

  4. Extended Income Statement. Statement of Retained Earnings. Common sizing. The Income Statement ... a rich source of operations management and profitability data. Balance Sheet. What’s an Asset? ses

  5. Balance Sheet (continuation). Inventory accounting. Depreciation choices. Two sets of accounting books! Deferred Taxes. Accrual Accounting Principles in action.

  6. Profitable but Bankrupt. Source & Use of Funds. Statement of Cash Flows. Cash Flow categories: Operations, Long term İnvesting, Financing, Reconciling Change in

  7. Statement of Cash Flows (concluded). Midterm Exam covers all topics taught to this point.

  8. Part-2: Financial Statement Analysis. Tools and Techniques. Ratios & other metrics

  9. Income Statement & Balance Sheet Analyses: Financing Management: & Coverage (Risk) Investment / Asset Management (Optimal). Operations Management (Expense control.

  10. Profitability the Extended DuPont Equation & EVA. External vs. Internal sources of liquidity. Short term vs.Long term financing.

  11. Financial Statement Analysis: Report preparation, structure, techniques, etcetera.

  12. Part-3: Quality of Earnings. Who uses Financial Statements? For what purpose? Reliability and Understandability of Financial Statements. Shareholder Report. Audit opinion.

  13. Management discretion in adjusting Financial results. Smoothing. Allowances and Reserves. Capitalizing expenses.

Final Exam prepararion.





Bilkent Özel Dersler

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