TÜRKÇE
ENGLISH
Information
| Code | MUV259 |
| Name | Public Finance |
| Term | 2024-2025 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. EBUBEKİR ALYU |
| Course Instructor |
Öğr. Gör.Dr. EBUBEKİR ALYU
(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
None
Resources
Lecture notes
Notes
Lecture 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 | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains 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, comprehend 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 | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | 2 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | 3 |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | 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 | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 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 - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | 2 |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to Public Finance | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 2 | Public Sector Activities | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 3 | Public Expenditure | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 4 | The Classification of Public Expenditure | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 5 | Public Revenues | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 6 | Tax Theory | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 7 | The Classification of Taxes | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Repeat | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | The Principles of Taxation | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 10 | Tax Burden and The Factors Effecting tax incidence | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 11 | Introduction to Public Debt | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 12 | Introduction to Public Budget and Public Budget Theories | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 13 | Budgeting System in Turkey | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 14 | Introduction to Fiscal Policies, development of them, and the main aims of the Fiscal Policies | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 15 | Topic Repeat | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Repeat | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Repeat | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||