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BIM 260 - Financial Statement Analysis
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Course Introduction. Objectives. Resources. Assessments. Minimum requirements to attend Final Exam.
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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.
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Income Statement (Short Form). Accrual Accounting. IFRS. Revenue—Matching--Timing Principles. Depreciation & Taxation. Profit ??? The Business Model. Non-op expenses.
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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
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Balance Sheet (continuation). Inventory accounting. Depreciation choices. Two sets of accounting books! Deferred Taxes. Accrual Accounting Principles in action.
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Profitable but Bankrupt. Source & Use of Funds. Statement of Cash Flows. Cash Flow categories: Operations, Long term İnvesting, Financing, Reconciling Change in Cash.red
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Statement of Cash Flows (concluded). Midterm Exam covers all topics taught to this point.
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Part-2: Financial Statement Analysis. Tools and Techniques. Ratios & other metrics
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Income Statement & Balance Sheet Analyses: Financing Management: & Coverage (Risk) Investment / Asset Management (Optimal). Operations Management (Expense control.
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Profitability the Extended DuPont Equation & EVA. External vs. Internal sources of liquidity. Short term vs.Long term financing.
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Financial Statement Analysis: Report preparation, structure, techniques, etcetera.
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Part-3: Quality of Earnings. Who uses Financial Statements? For what purpose? Reliability and Understandability of Financial Statements. Shareholder Report. Audit opinion.
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Management discretion in adjusting Financial results. Smoothing. Allowances and Reserves. Capitalizing expenses.
Final Exam prepararion.
Bilkent Özel Dersler
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