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| MLY 325 | Government Budget | 4+0+0 | ECTS:5 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 4 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | ASSIST. PROF. DR. FATİH CAN | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course aims to improve students' knowledge about public budget and budget systems. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Cognize the public budget history, principle of public budget, budget kinds and models, Turkish Budget System, and budget policies. | 1,2 | 1,3 | | LO - 2 : | Prepare budget drafts and strategic plans of public administration. | 2,3,5 | 1,3 | | LO - 3 : | Analyze the public budget items. | 4,5,7 | 1,3 | | LO - 4 : | Compare Turkish Budget System with international practises. | 4 | 1,3 | | 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 | | |
| Historical background on budgetary right; changes in budget types with changes in economic thought; budgeting rules; budget types in public sector of turkey: general budgets, annexed budgets, revolving funds, public enterprises, local administrations' budgets, extra budget funds; planning programming budgeting system as a modern budgeting system; budget procedure in turkey: budget preparation, debates and acceptance of budget in general assembly of Republic of Turkey, budget execution, budget auditing. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Budget theories and budget functions | | | Week 2 | Budget principles | | | Week 3 | Budget types | | | Week 4 | The improvement of budget systems and modern budget systems | | | Week 5 | Multi-year budgeting | | | Week 6 | Development of Turkish budget system | | | Week 7 | Strategic planning and budgeting according to performance | | | Week 8 | Budgetary practice in Turkey, Budget preparation process in Turkey | | | Week 9 | Mid-term exam | | | Week 10 | Spending of funds and the changes of budget | | | Week 11 | Public awarding system | | | Week 12 | Treasury operations | | | Week 13 | Preparation of annual report | | | Week 14 | Budget policies | | | Week 15 | Budget policies in developing countries, Turkish budget policies | | | Week 16 | End-of-term exam | | | |
| 1 | Pehlivan, O. 2015; Devlet Bütçesi, Trabzon. | | | |
| 1 | Sönmez, N. 1994; Kamu Bütçesi ve Bütçe Politikası, İzmir. | | | 2 | Coşkun, G. 1991; Devlet Bütçesi, Turhan Kitabevi, Ankara. | | | 3 | Tüğen, K. 2009; Devlet Bütçesi, İzmir. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 17/11/2015 | 0,5 | 50 | | End-of-term exam | 16 | 10/01/2016 | 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 | 5 | 6 | 30 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 8 | 5 | 40 | | 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 | 9 | 4 | 36 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 150 |
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