| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MA205B2 | State Budget | Compulsory | 2 | 3 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Giving information about budget theory and techniques |
| Name of Lecturer(s) |
| Öğr. Gör. Turgut POLAT |
| Learning Outcomes |
| 1 | Ability to define the State Budget and budget-related concepts | | 2 | Understanding budget principles and budget theories | | 3 | Understanding the Turkish budget system and budget process | | 4 | Having information about budget deficits and budget control | | 5 | Ability to analyze budget practices by comparing them with other countries |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Learning information about the concept of budget, the role and importance of the budget in public administration, the theoretical foundations of the state budget, budget principles and the budget preparation, implementation and audit processes in Turkey within the framework of various budget systems. |
| Weekly Detailed Course Contents |
|
| 1 | Budget and state budget concept definition, historical development | | | | 2 | Budget principles and exceptions to budget principles | | | | 3 | Classical functions of the budget, modern functions of the budget | | | | 4 | Theories on budget balance | | | | 5 | Budget systems, development of the Turkish budget system and budget types | | | | 6 | Principles and principles regarding the budget process | | | | 7 | Classification of the budget and budget implementation process | | | | 8 | Midterm Exam | | | | 9 | Making expenses and managing the spending process | | | | 10 | Government accounting, activity reports and final account law | | | | 11 | Concept of treasury, treasury union, functions of treasury | | | | 12 | Treasury management and closing budget accounts | | | | 13 | Audit of the budget, internal control, external audit | | | | 14 | General compliance declaration, audit by the Court of Accounts | | | | 15 | Oversight of the budget by the legislature | | |
|
| Recommended or Required Reading |
| Osman PEHİVAN, State Budget, Karadeniz Technical University, Trabzon, 2022 |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 3 | 42 |
| Question-Answer | 10 | 1 | 10 |
| Individual Study for Mid term Examination | 8 | 2 | 16 |
| Individual Study for Final Examination | 10 | 2 | 20 |
| Reading | 10 | 2 | 20 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | 1 | 2 | 1 | 2 | 2 | 1 | 1 | | LO2 | 2 | 1 | 1 | 2 | 1 | 2 | 2 | 1 | 1 | | LO3 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | | LO4 | 2 | 2 | 1 | 1 | 1 | 1 | 2 | 1 | 1 | | LO5 | 1 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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