TÜRKÇE
ENGLISH
Information
| Code | MV268 |
| Name | Public Finance |
| Term | 2022-2023 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
Levent YÜLEK
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is aimed to provide basic information about public revenues and public expenditures.
Course Content
This course includes types of public income and expenditure
Course Precondition
none
Resources
Public Finance, Nurettin Bilici
Notes
Public Finance, AOF
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understand the objectives and instruments of fiscal policy |
| LO02 | Understand limit the economic activities of the State |
| LO03 | Understand Budget definition and historical development |
| LO04 | Understand Budget revenues and expenditures |
| LO05 | Classify Budget variations |
| LO06 | Understand Budget deficits and ways of closing |
| LO07 | Defines the concepts of public expenditures and public revenues. |
| LO08 | Evaluates public expenditure policies. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 4 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 5 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explain the basic concepts of public finances | research | Öğretim Yöntemleri: Anlatım |
| 2 | The objectives and instruments of fiscal policy sequencing | research | Öğretim Yöntemleri: Anlatım |
| 3 | A public place in general economics economy | research | Öğretim Yöntemleri: Anlatım |
| 4 | The definition and the historical development of the budget | research | Öğretim Yöntemleri: Anlatım |
| 5 | Sorting functions of the Budget | research | Öğretim Yöntemleri: Anlatım |
| 6 | Ranking and explanation of the principles of budget | research | Öğretim Yöntemleri: Anlatım |
| 7 | Budget balance and theories | research | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | an overview | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Budget deficits and closing roads | CASE STUDY | Öğretim Yöntemleri: Anlatım |
| 10 | Budget revenue and expenditure classification | CASE STUDY | Öğretim Yöntemleri: Anlatım |
| 11 | Budget sequencing and disclosure of varieties | CASE STUDY | Öğretim Yöntemleri: Anlatım |
| 12 | Budget Practices | CASE STUDY | Öğretim Yöntemleri: Anlatım |
| 13 | Turkey in the implementation of the budget | CASE STUDY | Öğretim Yöntemleri: Anlatım |
| 14 | Budgetary control | CASE STUDY | Öğretim Yöntemleri: Anlatım |
| 15 | Budgetary control in Turkey | CASE STUDY | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | an overview | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | an overview | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||