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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV-128 |
| Name | Public Finance |
| Term | 2021-2022 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 | Recognize public finance and its scope. |
| LO02 | Distinguish public economy and private economy. |
| LO03 | Explain the reasons for public economic activities. |
| LO04 | Determine the types of public goods and services. |
| LO05 | Explain the types of externality. |
| LO06 | Classify public expenditures. |
| LO07 | Classify public revenues. |
| LO08 | Explain taxation and taxation policies. |
| LO09 | Recognize notation of taxation. |
| LO10 | Explain the budget and budget types and classifies the budget systems. |
| LO11 | Explain the types of borrowing and the macroeconomic impacts of borrowing. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | 3 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | 2 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. | 3 |
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 | ||