TÜRKÇE
ENGLISH
Information
| Code | PF724 |
| Name | Public Budged |
| Term | 2023-2024 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi İSMAİL GÜNEŞ |
Course Goal / Objective
Concept of budget and its features, main features of budgets and its fucntions, history of budgeting, principles of budgeting, features of different budgeting systems, Turkish budgeting systems.
Course Content
In this course, the concept of the budget and its features, the basic nature and functions of the budget, the historical development of the budget, the principles of the budget; generality and unity principle, Budget principles; equivalence, theories about balance, Traditional budget system and its features, Performance budget system, Planning-programming budget system, Zero-based budgeting system, Preparation of the budget in Turkey. Execution and implementation of the budget, closing the budget and auditing issues are covered.
Course Precondition
There is no prerequisite for this course.
Resources
Nihat Edizdoğan-Özhan Çetinkaya, Kamu Bütçesi
Notes
Kamu Bütçesi Prof. Dr. Figen Altuğ
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Students realize importance of budgeting and its functions on public economics. |
| LO02 | Students learn budget theory and Turkish budgeting process and they gain ability of appraising of this process. |
| LO03 | Student analysis different budget systems |
| LO04 | Analyze the classification of budget expenditures |
| LO05 | Explain the concepts related to budgeting in Turkey and in the world. |
| LO06 | Analyze the state budget figures, |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | She/He has qualified and advanced knowledge about public economy and public finance. | |
| PLO02 | Belirsiz | Can analyze the theoretical information about the field of finance and evaluate its reflections in practice. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Collect, interpret and / or analyze data from different sources using contemporary communication tools, methods and processes | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | To have the knowledge and skills of the computer, to use this information in the professional field | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Collects, analyzes and comments numerical and statistical data, reports | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Takes responsibility, conducts leadership and works effectively, individually and / or in a team | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Utilize different sources within the framework of academic rules in an area that they are not researched, synthesizes and provides information effectively | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, follows and evaluates the current developments in the field and renews itself continuously | 4 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | İt is aware of the legal regulations related to financial events and makes legislation assessment | 5 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Correctly understand and interpret the emotions, thoughts and behaviors of related persons; express himself orally and in writing | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gains social, scientific and ethical values in the stages of collection, interpretation and announcement of data related to public finance science. | 3 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Be aware of social, scientific and professional ethical values and act accordingly | 5 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Questions the traditional approach, application and methods, develops and implements new working methods when necessary. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of budget and its historical development | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 2 | The Budget Principles | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 3 | The Budget Principles 2 | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 4 | Private budgets, Regulatory and supervisory agency budgets, | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 5 | Social security agency budgets,Local administrations budgets | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 6 | The other budgets | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 7 | Traditional budget system | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Modern budget system | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 10 | Modern budget system 2 | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 11 | Social Budget | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 12 | participatory budget approach | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 13 | participatory budget approach 2 | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 14 | Green Budget | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 15 | Gender budgeting | Reading related books and article sections | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | 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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||