TÜRKÇE
ENGLISH
Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV119 |
| Name | Local Authorities Finance |
| Term | 2026-2027 Academic Year |
| Semester | 1. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. Ebru CANIKALP DÜLGEROĞLU |
| Course Instructor |
The current term course schedule has not been prepared yet.
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Course Goal / Objective
The aim of this course is to provide a comprehensive understanding of the conceptual framework, types, and underlying reasons for the existence of local governments; to evaluate the relationships between central and local governments, together with the criteria for the allocation of services and revenues; to examine the expenditure and revenue structures of local governments, participatory governance, and borrowing practices; and to comparatively analyze the structure of local governments in Türkiye andselected countries, along with the challenges encountered in practice.
Course Content
This course examines the basic concepts, types, and structure of local governments, their relationship with central government, revenue and expenditure systems, service area determination methods, and practices in Türkiye and selected countries.
Course Precondition
Resources
Özhan Çetinkaya (2025), Local Government Finance (Mahalli İdareler Maliyesi), 9th Edition, Ekin Publishing House, Bursa. Ahmet Ulusoy and Tekin Akdemir (2022), Local Governments: Theory – Practice – Public Finance (Mahallî İdareler: Teori – Uygulama – Maliye), 12th Edition, Seçkin Publishing, Ankara. Books on Local Government Finance and Public Finance, as well as relevant academic journals and periodical publications.
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To be able to explain the concept, types, and rationale of local governments. |
| LO02 | To be able to explain and analyze service delivery of local governments and the criteria for the distribution of these services. |
| LO03 | To understand and analyze the revenue sources of local governments and their structural differences. |
| LO04 | To recognize the structure of local governments in Türkiye, including municipalities, metropolitan municipalities, special provincial administrations, and villages. |
| LO05 | Yerel yönetimlerde borçlanma, finansman yöntemleri ve uygulamaları değerlendirebilmek. |
| LO06 | To compare local government systems in selected countries and analyze existing problems. |
| LO07 | To evaluate the relationship and coordination between central and local governments. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes knowledge about accounting functions and the importance of accounting in management. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | 2 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | 4 |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 3 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | 3 |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Concept of Local Governments and Types of Local Governments; approaches explaining the rationale for the existence of local governments | - | Öğretim Yöntemleri: Tartışma, Anlatım |
| 2 | Relations Between Central Government and Local Governments and Their Regulation | - | Öğretim Yöntemleri: Tartışma, Anlatım |
| 3 | Local Government Expenditures; Local Governments and the Determination of the Optimum Service Area | - | Öğretim Yöntemleri: Tartışma, Anlatım |
| 4 | Local Government Expenditures; Service Allocation and Allocation Criteria | Öğretim Yöntemleri: Tartışma, Anlatım |
|
| 5 | Revenue Sources of Local Governments; Criteria for the Distribution of Revenue Sources | Öğretim Yöntemleri: Tartışma, Anlatım |
|
| 6 | Revenue Sources of Local Governments; Methods of Revenue Sharing | Öğretim Yöntemleri: Tartışma, Anlatım |
|
| 7 | Participation in Local Governments | Öğretim Yöntemleri: Anlatım, Tartışma, Örnek Olay |
|
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
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| 9 | Local Governments in Türkiye; Municipalities and Metropolitan Municipalities | Öğretim Yöntemleri: Anlatım, Tartışma |
|
| 10 | Local Governments in Türkiye; Special Provincial Administrations and Villages | Öğretim Yöntemleri: Tartışma, Anlatım |
|
| 11 | Local Governments in Türkiye; Iller Bankası | Öğretim Yöntemleri: Tartışma, Anlatım |
|
| 12 | Borrowing and Privatization Practices in Local Governments in Türkiye | Öğretim Yöntemleri: Tartışma, Anlatım |
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| 13 | Evaluation and Discussion of Local Governments in Türkiye | Öğretim Yöntemleri: Anlatım, Tartışma, Örnek Olay |
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| 14 | Local Government Practices in Selected Countries | Öğretim Yöntemleri: Tartışma, Anlatım, Örnek Olay |
|
| 15 | Problems Encountered in Local Governments | Öğretim Yöntemleri: Anlatım, Tartışma, Örnek Olay |
|
| 16 | Term Exams | ||
| 17 | Term Exams |
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 | ||