TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | PFT721 |
| Name | Governmental Accounting |
| Term | 2026-2027 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. İLTER ÜNLÜKAPLAN |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to enable students to understand the theoretical foundations, legislative applications, and relationship with international standards of the Government Accounting system within the framework of public financial management, and to gain the competence to analyze accounting records, reporting, and auditing processes in public administrations from a holistic perspective.
Course Content
The aim of this course is to enable students to understand the theoretical foundations, legislative applications, and relationship with international standards of the Government Accounting system within the framework of public financial management, and to gain the competence to analyze accounting records, reporting, and auditing processes in public administrations from a holistic perspective.
Course Precondition
No prerequisites
Resources
Dağ, Ö. (2019). Merkezi yönetim için devlet muhasebesi. Ankara: Gazi Kitabevi.
Notes
5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu 6085 sayılı Sayıştay Kanunu Genel Yönetim Muhasebe Yönetmeliği Devlet Muhasebesi Hesap Planı Merkezi Yönetim Muhasebe Yönetmeliği Mahalli İdareler Bütçe ve Muhasebe Yönetmeliği Sosyal Güvenlik Kurumları Bütçe ve Muhasebe Yönetmeliği Kamu İdarelerince Hazırlanacak Mali Tabloların Düzenlenmesine İlişkin Esaslar
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | It explains the conceptual framework, theoretical structure, and fundamental principles of the government accounting system. |
| LO02 | It analyzes the international accounting systems used in government accounting by comparing them with Turkish practices. |
| LO03 | Applies the accounting record-keeping system used in public institutions in practice, within the framework of the journal system and chart of accounts. |
| LO04 | It evaluates the operation of central government accounting and the logic behind the accounts in accordance with General Government Accounting Standards and relevant legislation. |
| LO05 | Analyzes and interprets public financial reporting processes, year-end procedures, and the process of reporting to the Court of Auditors. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the fundamental concepts, theories, and principles of public finance and evaluate these concepts within the framework of economic policies. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyze the structure, sources, and economic impacts of public revenues and expenditures. | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehend the budget processes, principles of fiscal discipline, and the theoretical foundations of public debt management. | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Interpret the structure, types, and impacts of tax systems on economic growth using factual data. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Analyzes the economic and social effects of public finance policies. | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Develops solution proposals for real world scenarios of public finance policies. | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts independent research in the field of public finance. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Learns current developments and new approaches in the field of public finance independently. | 5 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Critically evaluate the knowledge in the field of public finance. | 4 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicate effectively with stakeholders on public finance issues. | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Present fiscal policy proposals clearly and persuasively in written/verbal form. | 1 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Designs public finance policies within the framework of ethical principles. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Ensures effective use of public resources in line with fiscal sustainability objectives. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | The Concept of Governmental Accounting | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Theoretical Structure of Governmental Accounting | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | International Accounting Systems in Governmental Accounting | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Basic Concepts of Governmental Accounting | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Basic Principles of Governmental Accounting | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Journal System and Ledger Entries in Governmental Accounting | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Charts of Accounts in Governmental Accounting | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | General Government Accounting Standards, Rules, and Application | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Scope of Central Governmental Accounting | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Operation of Accounts in Central Government | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Accounting Period, Period-End Transactions, Period-Beginning Transactions, and Management Period | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Submission of Public Administration Accounts to the Court of Accounts and Document Retention | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Financial Reporting in Governmental Accounting-I | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Financial Reporting in Governmental Accounting-II | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 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) | 13 | 3 | 39 |
| 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) | 154 | ||
| Total Workload / 25 (h) | 6,16 | ||
| ECTS | 6 ECTS | ||