TÜRKÇE
ENGLISH
Information
| Unit | CEYHAN VOCATIONAL SCHOOL |
| Code | MUV259 |
| Name | Public Finance |
| Term | 2018-2019 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. EBUBEKİR ALYU |
| Course Instructor |
Öğr. Gör. Dr. EBUBEKİR ALYU
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
getting a good grasp of the essences of public finance, public expenditure, Public Debt and Budgeting System in Turkey
Course Content
Public Sector Activities, Public Expenditure, Tax Theory, Tax Burden and The Factors Effecting tax incidence, Public Debt, Public Debt and Budgeting System in Turkey
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Student compares public sector with the private sector |
| LO02 | Student explains the types and classifications of public expenditures |
| LO03 | Student discusses and interprets the economical effects of public expenditures |
| LO04 | Student explains the types and classifications of public revenues |
| LO05 | Student discusses and interprets the economical effects of public revenues |
| LO06 | Student explains taxing techniques |
| LO07 | Student explains, compares, and analyzes taxes in the Turkish Tax System |
| LO08 | Student evaluates political, economical and judicial aspects of government budget |
| LO09 | Student analyzes budgetary procedure, implementation and auditin process in Turkey |
| LO10 | Student discusses and interprets economical effects of government debts |
| LO11 | Student explains the goals of fiscal policy and its instruments |
| LO12 | Student discusses and interprets implementation of fiscal policy |
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. | 3 |
| 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. | 3 |
| 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. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | 3 |
| 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. | 3 |
| 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. | 2 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | 3 |
| 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. | |
| 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 | Introduction to Public Finance | Repeat and research | |
| 2 | Public Sector Activities | Repeat and research | |
| 3 | Public Expenditure | Repeat and research | |
| 4 | The Classification of Public Expenditure | Repeat and research | |
| 5 | Public Revenues | Repeat and research | |
| 6 | Tax Theory | Repeat and research | |
| 7 | The Classification of Taxes | Repeat and research | |
| 8 | Mid-Term Exam | Repeat | |
| 9 | The Principles of Taxation | Repeat and research | |
| 10 | Tax Burden and The Factors Effecting tax incidence | Repeat and research | |
| 11 | Introduction to Public Debt | Repeat and research | |
| 12 | Introduction to Public Budget and Public Budget Theories | Repeat and research | |
| 13 | Budgeting System in Turkey | Repeat and research | |
| 14 | Introduction to Fiscal Policies, development of them, and the main aims of the Fiscal Policies | Repeat and research | |
| 15 | Topic Repeat | Repeat and research | |
| 16 | Term Exams | Repeat | |
| 17 | Term Exams | Repeat |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
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 | ||