TÜRKÇE
ENGLISH
Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV-128 |
| Name | Public Finance |
| Term | 2018-2019 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to explain why public sector is needed, the differences between public and private sectors functions, basic concepts and theories about public finance and budget,
Course Content
Definition of public finance,differrences between public economics and private economics, public expenditures, features and theories about its increase, reasons of public expenditure increase, classification of public expenditures its effects, definition of public income, features, public debt, cause of debt, limts of borrowing, budget definition and characteristics of budget, budget systems and kinds of budget
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the scope of public finance. |
| LO02 | Distinguish public economy and private economy. |
| LO03 | Explain the reasons for public economic activities. |
| LO04 | Explain the types of public goods and services. |
| LO05 | Explain the types of externality. |
| LO06 | Classify public expenditures. |
| LO07 | Classify public revenues. |
| LO08 | Explain notation of taxation. |
| LO09 | Explain the budget, types of budget and the budget process. |
| LO10 | Explain the types of borrowing and the macroeconomic impacts of borrowing. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | 3 |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | 3 |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 3 |
| PLO04 | - | Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations. | 3 |
| PLO05 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 3 |
| PLO06 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 3 |
| PLO07 | - | Students take responsibility as a team member when an expected case occurs in practice. | 1 |
| PLO08 | - | Students behave according to the organizational, behavioral and social ethics. | 0 |
| PLO09 | - | Students show that they realize the need of constant learning. | 0 |
| PLO10 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | 1 |
| PLO11 | - | Students explain the ideas and suggestion in written and oral forms. | |
| PLO12 | - | Students use information and communication technologies and the vocational software programs. | |
| PLO13 | - | Students have the vocational self-confidence. | |
| PLO14 | - | Students have the knowledge and awareness of social responsibility in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of public finance and basic approaches about it | Reading material related to the topic | |
| 2 | Classify Public Economics: Pure public goods and services | Reading material related to the topic | |
| 3 | Classify Public Economics: Semi-public goods and services | Reading material related to the topic | |
| 4 | Classify Public Economics: Merit goods | Reading material related to the topic | |
| 5 | Classify Public Expenditure: Current Expenditure | Reading material related to the topic | |
| 6 | Classify Public Expenditure: Investment Expenditure | Reading material related to the topic | |
| 7 | Classify Public Expenditure: Transfer Expenditure | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Classify Public Income: Tax income | Reading material related to the topic | |
| 10 | Classify Public Income: Other public income | Reading material related to the topic | |
| 11 | Function of budget: Juridical and Political | Reading material related to the topic | |
| 12 | Function of budget: Economic and financial | Reading material related to the topic | |
| 13 | Establish budget balance | Reading material related to the topic | |
| 14 | Establish relationship between budget and borrowing: Internal debt | Reading material related to the topic | |
| 15 | Establish relationship between budget and borrowing: External debt | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||