TY  - JOUR
TT  - A Dynamic Analysis Experiment About The Correlations Of The BalanceSheet And The Income Statement
AU  - Güvemli, Oktay
PY  - 2011
DA  - January
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 1
EP  - 9
IS  - 49
KW  - Mali tablolar
KW  - mali tablolar tahlili
KW  - dinamik tahlil.
N2  - Financial statements analysis has been in the accounting curriculum of Turkish universities in a traditional sense for half a century. There are not many publications on this subject although there are advanced analysis studies in the master’s degrees. This paper examines the author’s dynamic financial analysis principles which were executed in his financial statements analysis master’s degree courses. Balance Sheet, Income Statement and sourceasset-expense-income quad were taken into consideration in the paper. Thus, the financial statements of the Turkish Uniform Accounting System and the relevant principles constitute the basis of the paper. It is crucial to mention that the expense and the income parts of the vertical income statement were used separately and prepared for the principles of the double entry accounting system in order to establish a dynamic analysis. The paper focuses on the preparation of financial statements as well as the source-asset-expense-income correlations. Concepts like workflow, business cycles, and goals were taken into consideration within the mentioned correlations. The asset and the capital parts of the balance sheet were classified and evaluated in the paper. Also, the expense and the income parts of the income statement were classified and evaluated. Quad correlations were also taken into consideration in the reviews
UR  - https://dergipark.org.tr/tr/pub/mufad/article/396821
L1  - https://dergipark.org.tr/tr/download/article-file/427972
ER  -