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| MLY3003 | Government Budget | 3+0+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Dr. Öğr. Üyesi Hikmet YILMAZ | | Co-Lecturer | Doctor Lecturer Muhammet AKTUĞ | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of this course is to provide students with an understanding of the theoretical foundations of the State Budget and the processes of budget preparation, implementation, and auditing in Türkiye. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Can define concepts related to budget | 1 - 2 | 1, | | LO - 2 : | Can explain the principles, functions, systems and theories of budgeting | 1 - 2 | 1, | | LO - 3 : | Can evaluate the development of the Turkish budget system and the budget process | 1 - 2 | 1, | | 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 | | |
| Emergence of the budget and its theoretical foundations; Turkish budget system; Budget Preparation, Discussion, Approval, and Implementation Processes; Treasury transactions and closing of budget accounts; Audit of the budget |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Budget concept, historical development of the budget and budget right | | | Week 2 | Budget principles and deviations from budget principles | | | Week 3 | Functions of the budget | | | Week 4 | Budget theories | | | Week 5 | Budget systems | | | Week 6 | Development of Turkish budget system | | | Week 7 | Budget types in the Turkish budget system | | | Week 8 | Budget preparation process in Turkey | | | Week 9 | Mid-term exam | | | Week 10 | Discussing and approving the budget and budget implementation process in Turkey | | | Week 11 | Public procurement system | | | Week 12 | Budget spending process and preparation of annual reports in Turkey | | | Week 13 | Treasury transactions | | | Week 14 | Audit of the budget in Turkey | | | Week 15 | Budget policies in developing countries and Turkey | | | Week 16 | End-of-term exam | | | |
| 1 | Pehlivan, O. 2021; Devlet Bütçesi, Trabzon. | | | |
| 1 | Edizdoğan, N. ve Çetinkaya, Ö. 2011; Kamu Bütçesi, Bursa. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 2027 | 1 | 50 | | End-of-term exam | 16 | 2027 | 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 | 4 | 6 | 24 | | Arasınav için hazırlık | 5 | 4 | 20 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 8 | 4 | 32 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 120 |
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