|
|
| MLY3003 | Government Budget | 3+0+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Arş. Gör. Merve Ahsen DEMİR | | Co-Lecturer | Doctor Lecturer Muhammet AKTUĞ | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | Learning the theoretical foundations of the Government Budget and the budget preparation, implementation and audit processes in Turkey. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Can define concepts related to budget | 1,2 | 1, | | LO - 2 : | Can explain the principles, functions, systems and theories of budgeting | 1,2 | 1, | | LO - 3 : | Can evaluate the development of the Turkish budget system and the budget process | 1,2,4 | 1, | | LO - 4 : | Can analyze budget practices by comparing them with other countries | 1,2,4 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Emergence of the budget and its theoretical foundations, Turkish budget system, treasury transactions and closing of budget accounts, audit of the budget |
| |
| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Budget concept, historical development of the budget and budget right | | | Week 2 | Budget principles and deviations from budget principles | | | Week 3 | Functions of the budget | | | Week 4 | Budget theories | | | Week 5 | Budget systems | | | Week 6 | Development of Turkish budget system | | | Week 7 | Budget types in the Turkish budget system | | | Week 8 | Budget preparation process in Turkey | | | Week 9 | Mid-term exam | | | Week 10 | Discussing and approving the budget and budget implementation process in Turkey | | | Week 11 | Public procurement system | | | Week 12 | Budget spending process and preparation of annual reports in Turkey | | | Week 13 | Treasury transactions | | | Week 14 | Audit of the budget in Turkey | | | Week 15 | Budget policies in developing countries and Turkey | | | Week 16 | End-of-term exam | | | |
| 1 | Pehlivan, O. 2021; Devlet Bütçesi, Trabzon. | | | |
| 1 | Edizdoğan, N. ve Çetinkaya, Ö. 2011; Kamu Bütçesi, Bursa. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 50 | | End-of-term exam | 16 | | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 4 | 6 | 24 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 5 | 4 | 20 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 0 | 0 | 0 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 8 | 4 | 32 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 120 |
|