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 |
| Label | VK Vocational Knowledge Courses C Compulsory |
| 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 | Compares the differences in the economic functioning of the public and private sectors. |
| LO02 | Explains the types and classification of public expenditures. |
| LO03 | Discusses the economic effects of public spending. |
| LO04 | Knows the types and classification of public revenues. |
| LO05 | Interpret the economic effects of public revenues. |
| LO06 | Explains taxing techniques |
| LO07 | Analyzes the taxes that make up the Turkish Tax System |
| LO08 | Evaluates the political, economic and legal dimensions of the state budget. |
| LO09 | Learn how to prepare, implement and audit budgets in Turkey. |
| LO10 | Discusses government debt and its economic effects. |
| LO11 | It presents the objectives and tools of fiscal policy by comparing them. |
| LO12 | Explains the Fiscal Policy practices as taught. |
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 | 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 | ||