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..
Course Learning Outcomes
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
Has basic, current and practical knowledge about his/her profession.
X
2
Have knowledge about occupational health and safety, environmental awareness and quality processes.
X
3
Follows current developments and practices for his/her profession and uses them effectively.
X
4
Uses professional-related information technologies (software, programs, animations, etc.) effectively.
5
Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions.
X
6
Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner.
X
7
Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field.
X
8
Has awareness of career management and lifelong learning.
X
9
It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results.
X
10
Keeps up with information in his/her field and communicates with colleagues using a foreign language.
11
Explains the basic concepts in the field of finance and analyzes economic and financial events.
X
12
Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements.
X
13
Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures.
X
14
Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results.
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
MLY2233320
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
Lect. Meltem GÜNEŞ AYGÜN
Name of Lecturer(s)
Lect. Meltem GÜNEŞ AYGÜN
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..
Course Learning Outcomes
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
Has basic, current and practical knowledge about his/her profession.
X
2
Have knowledge about occupational health and safety, environmental awareness and quality processes.
X
3
Follows current developments and practices for his/her profession and uses them effectively.
X
4
Uses professional-related information technologies (software, programs, animations, etc.) effectively.
5
Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions.
X
6
Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner.
X
7
Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field.
X
8
Has awareness of career management and lifelong learning.
X
9
It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results.
X
10
Keeps up with information in his/her field and communicates with colleagues using a foreign language.
11
Explains the basic concepts in the field of finance and analyzes economic and financial events.
X
12
Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements.
X
13
Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures.
X
14
Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results.
