It aims to provide an understanding of budgeting processes in the public sector, the creation and management of public expenditures, and revenue policies. The course teaches students how public budgets are prepared, how public policies are related to budgeting, and why effective management of public resources is essential. Additionally, it enhances skills for budget analysis in the public sector and provides students with a significant understanding of financing and sustainability of public services. This course offers a critical perspective for those aspiring to work in the public sector or for individuals seeking to understand the effective utilization of public resources.
Course Content
This course contains; Concepts related to Budget and Public Sector.,Budget Principles.,Classic Budget System-Performance Budgeting System.,Program Budget System Zero-Based Budget System.,Budget System Implemented in Turkey.,Public Sector Units manufacturer and Budget Types in Turkey.,Planning the Budget in the General Management Authority.,Preparation of the budget of the General Management Authority.,Budget Debates in General Management Decommissioning Authority.,Implementation of the Budget in the General Management Authority.,Treasury İşlemleri- Government Accounting.,Budget Control in General Management Authority.,Outside the General Budget Process Management Public Institutions.,New Approaches to Public Budget..
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Describes the historical development of the budget
13, 16, 9
A
2. Explains budget theories.
10, 14, 16, 9
A, E
3. Recognize the budget process in various public institutions in Turkey.
10, 12, 13, 16, 19, 9
A, E
4. Analyze budget policies in Turkey.
12, 13, 19, 9
A
4. It offers solutions regarding budget policies.
16, 9
A
5. Analyzes the economic effects of the budget deficit.
10, 16, 9
A
6. Evaluates Turkey's Budget history and development.
10, 16, 9
A
7. Obtains a theoretical perspective on tax policies.
10, 16, 9
A
8. Recognize local government budgeting processes.
10, 16, 9
A
Teaching Methods:
10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 14: Self Study Method, 16: Question - Answer Technique, 19: Brainstorming Technique, 9: Lecture Method
Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources.
X
2
Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education.
X
3
The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems.
X
4
To conduct an independent study on the basic level in the area.
X
5
Take responsibility to solve complex problems encountered in applications related and unforeseen area.
X
6
To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet.
X
7
Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness.
X
8
Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication.
X
9
Their thoughts and suggestions share for solutions to problems related to the field.
X
10
European Computer Driving Licence to use together with information and communication technologies.
X
11
In the field of social, scientific, cultural and ethical values.
X
12
Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights.
X
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
3
42
Guided Problem Solving
3
12
36
Resolution of Homework Problems and Submission as a Report
0
0
0
Term Project
0
0
0
Presentation of Project / Seminar
0
0
0
Quiz
2
6
12
Midterm Exam
1
10
10
General Exam
1
12
12
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
112
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(112/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
BUDGET THEORY and POLICY
-
Spring Semester
3+0
3
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Required
Course Coordinator
Assist.Prof. İrfan ERSİN
Name of Lecturer(s)
Assist.Prof. İrfan ERSİN
Assistant(s)
Aim
It aims to provide an understanding of budgeting processes in the public sector, the creation and management of public expenditures, and revenue policies. The course teaches students how public budgets are prepared, how public policies are related to budgeting, and why effective management of public resources is essential. Additionally, it enhances skills for budget analysis in the public sector and provides students with a significant understanding of financing and sustainability of public services. This course offers a critical perspective for those aspiring to work in the public sector or for individuals seeking to understand the effective utilization of public resources.
Course Content
This course contains; Concepts related to Budget and Public Sector.,Budget Principles.,Classic Budget System-Performance Budgeting System.,Program Budget System Zero-Based Budget System.,Budget System Implemented in Turkey.,Public Sector Units manufacturer and Budget Types in Turkey.,Planning the Budget in the General Management Authority.,Preparation of the budget of the General Management Authority.,Budget Debates in General Management Decommissioning Authority.,Implementation of the Budget in the General Management Authority.,Treasury İşlemleri- Government Accounting.,Budget Control in General Management Authority.,Outside the General Budget Process Management Public Institutions.,New Approaches to Public Budget..
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Describes the historical development of the budget
13, 16, 9
A
2. Explains budget theories.
10, 14, 16, 9
A, E
3. Recognize the budget process in various public institutions in Turkey.
10, 12, 13, 16, 19, 9
A, E
4. Analyze budget policies in Turkey.
12, 13, 19, 9
A
4. It offers solutions regarding budget policies.
16, 9
A
5. Analyzes the economic effects of the budget deficit.
10, 16, 9
A
6. Evaluates Turkey's Budget history and development.
10, 16, 9
A
7. Obtains a theoretical perspective on tax policies.
10, 16, 9
A
8. Recognize local government budgeting processes.
10, 16, 9
A
Teaching Methods:
10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 14: Self Study Method, 16: Question - Answer Technique, 19: Brainstorming Technique, 9: Lecture Method
Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources.
X
2
Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education.
X
3
The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems.
X
4
To conduct an independent study on the basic level in the area.
X
5
Take responsibility to solve complex problems encountered in applications related and unforeseen area.
X
6
To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet.
X
7
Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness.
X
8
Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication.
X
9
Their thoughts and suggestions share for solutions to problems related to the field.
X
10
European Computer Driving Licence to use together with information and communication technologies.
X
11
In the field of social, scientific, cultural and ethical values.
X
12
Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights.
