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Financial Statement Analysis in Health Institutions
Department / Program Health Management
Course Code 15209
Type of Course Required
Level of Course First Cycle
Year of Study 2016-2017
Semester Fall Semester
Number of National Credit 3
Number of ECTS 5
Name of Lecturer

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Learning Outcomes 1) understand the need for financial statements, financial analysis techniques to apply and interpret, 2) according to the standards used in businesses to regulate the financial statements, 3) According to the results of financial analysis and commented on the current status of the entity, 4) the computer and apply financial analysis techniques, 5) organize and interpret financial statements, 6) Perform the techniques of financial analysis, 7) which analyzes the financial performance of companies
Courses Contribution to Program Learning Outcomes
    1 2 3 4 5
 1-  To have knowledge about theoretical and practical information related to the field of health management and to be able to implement this knowledge X
 2-  To gain knowledge and skills on understanding, analyzing and directing administrative, financial, technical and medical process of health organizations. X
 3-  To have knowledge and skills on managing information systems on health management and to be able to effectively us it. X
 4-  To understand basic elements of health system in national and international level, to comprehend health planning and health policy, to analyze health sector economic and financially. X
 5-  To have knowledge and skills to make quantitative and qualitative analyses in health management and to be able to implement this knowledge. X
 6-  Critical and innovative thinking in problems faced during health management process, having the ability to use scientific methods and technics in decision making and problem solving. X
 7-  Following the changes in the field of health care management and have the ability to provide specific solutions related health care system of the country. X
 8-  Having the ability to conduct effective communication and teamwork X
 9-  Being aware of legal, social and ethical responsibilities, comply with the legal regulations and ethical principles of health management area. X
Made of Delivery Face to Face
Work Placements NA
Recommended Optional Programme Components NA
Course Content Week Topics

Financial Statements


Financial Statement Types and Structures


Balance Sheet


Income Statement

5 Analysis Techniques: A Comparative Statement Analysis (Horizontal Analysis)

6 Analysis Techniques: Percentage Method of Analysis (vertical analysis)

7 Trend percentage Method of Analysis (Trend Analysis)


Ratio Analysis


Ratio Analysis


Funds Flow Statement

11 Statement of Changes in Net Working Capital

12 Statement of Cash Flows

13 Statement of Changes in Shareholders' Equity and Statement of Profit Distribution

14 Consolidated Financial Statements
Recommended Readings
  1. Mehmet Saraç, Finansal Tablolar Analizi Ders Notları, SAÜNalan Akdoğan ve Nejat Tenker (2007), Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, Ankara
  2. Gücenme, Ümit (2007), Mali Tablolar Analizi ve Enflasyon Muhasebesi,Aktüel, İstanbul
  3. Durmuş, Ahmet Hayri ve Arat, Mehmet Emin (2000), Mali Tablolar Tahlili, Yaylım Matbaası, İstanbul.
Learning Activities and Teaching Methods

 Lecture, Discussion,  Self Study

  Number %
Mid-Term : 1 40
Quiz :
Assignment :
Project :
Assignment :
Laboratory :
Other :
Final Examination : 1 60
Language of Instruction Turkish
Work Placement NA
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-classroom study (Pre-study, practice) 14 1 14
Assignments 14 5 70
Quizzes 1 4 4
Individual Study for Mid-term Exam(s) 1 10 10
Individual Study for Final Exam 1 10 10
Total Work Load     150
Total Work Load/ 30 (s)     5
ECTS Credit of the Course     5



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