TÜRKÇE
ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV284 |
| Name | Public Finance II |
| Term | 2026-2027 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Betül ŞENGÜL |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
It is aimed to provide basic information about public revenues and public expenditures.
Course Content
Definition of the public sector, types of public income and expenses and their classification, budget process and budget control
Course Precondition
none
Resources
Public Finance, Nurettin Bilici
Notes
Public Finance, AOF
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | It defines the concepts of public revenue. |
| LO02 | It analyzes the impact of taxes on the economy. |
| LO03 | It lists the types of public revenue in Türkiye. |
| LO04 | He/She is considered to have knowledge of the Turkish tax system. |
| LO05 | It analyzes public financial management and the public budget system. |
| LO06 | This text explains budget theory, principles, systems, and the budgeting process in Türkiye. |
| LO07 | It explains the basic concepts of taxation and their characteristics. |
| LO08 | It explains government debt, its types, and debt management. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Bilgi - Kuramsal, Olgusal | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Some Issues Related to Taxation: Tax Input, Tax Avoidance, Tax Evasion | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Some Issues Related to Taxation, Other Concepts Related to Taxation | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 3 | Principles of Taxation and Fairness in Taxation | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Classification of Taxes | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Beyin Fırtınası |
| 5 | Tax Systems | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 6 | Types of Taxes | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Types of Taxes 2 | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | an overview | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Government debt: definition, importance, need for borrowing, and reasons for borrowing. | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 10 | Classification and types of government debt. | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 11 | Borrowing techniques and debt management | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Budget definition, characteristics, historical development, and budget principles. | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Budget theory and types of budgets | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 14 | The Turkish Budget System; the preparation, discussion, approval, and implementation of the budget. | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 15 | The Turkish Budget System; budget appropriations, budget closure and auditing. | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||