TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF724 |
| Name | Public Budged |
| Term | 2024-2025 Academic Year |
| Term | Spring |
| 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 | Doç. Dr. İSMAİL GÜNEŞ |
| Course Instructor |
Doç. Dr. İSMAİL GÜNEŞ
(Bahar)
(A Group)
(Ins. in Charge)
|
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 | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 4 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 3 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 3 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 3 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 4 |
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 | ||