ECTS - Public Budget
Public Budget (MLY203) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Public Budget | MLY203 | 3. Semester | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Question and Answer, Problem Solving, Brain Storming. |
| Course Lecturer(s) |
|
| Course Objectives | The aim of this course is to provide a detailed examination of the public allocation mechanisms that frame budgetary rights, policies, and theories. It seeks to enable students to analyze the four fundamental stages of the Turkish public budget process—preparation, enactment, implementation, and audit—under Law No. 5018; to conduct budget analyses; and to understand the powers and fiscal responsibilities of the actors involved in public revenue and expenditure. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Definition and nature of budget; evolution of budget; development of budget and budgeting systems; functions of budget; budgeting principles: classical and modern budgeting principles; deviations from budget principles; budget concepts and theory of industrial budgets; budgeting process: preparation, approval and implementation of budget, budget and treasury transactions, budget appropriation |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | The fundamental concept, nature, and functions of the budget, and the historical development of the right to the budget. | Prof. Dr. Nihat Edizdoğan and Prof. Dr. Özhan Çetinkaya, Public Budget, Ekin Kitapevi, 5th Edition, Bursa 2014. |
| 2 | Budgetary principles (classical and modern principles) and deviations from budgetary principles | |
| 3 | Budget theories (Classical, Keynesian, and modern approaches) | |
| 4 | Budgeting systems (Traditional, Performance, Program, PPBS, Zero-Based, and Performance-Based Program Budgeting) | |
| 5 | Budget types and scope within the Turkish Budget System under Law No. 5018 | |
| 6 | Classification of the budget (Analytical Budget Classification code structure and institutional-functional analysis) | |
| 7 | Budget preparation phase (MTP, Budget Call, ceilings, and agency budget proposals) | |
| 8 | MIDTERM EXAM (To be held at the announced date and location) | |
| 9 | Submission of the budget to the TBMM, its review by the Plan and Budget Commission, and its approval by the General Assembly. | |
| 10 | The budget implementation process and the officials involved in this process (Authorizing Officers and Accounting Officers) | |
| 11 | Execution of public expenditure (expenditure instruction, accrual, payment order) and collection of public revenues. | |
| 12 | Treasury operations, cash management, and budget deposits/advance payment practices | |
| 13 | Internal audit of the budget (internal control, ex-ante financial control) and external audit conducted by the Court of Accounts. | |
| 14 | Financial sanctions, public loss, personal liabilities, and competent judicial/administrative authorities | |
| 15 | Closing of budget accounts, the Final Account Law process, and end-of-period general review. | |
| 16 | Final Exam |
Sources
| Course Book | 1. Bülbül, D.2023; Devlet Bütçesi, Turhan Kitabevi, Ankara |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 10 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 50 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | X |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | X | ||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | X | ||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | X | ||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | X | ||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | X | ||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | X | ||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | X | ||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | X | ||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | X | ||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | X | ||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | X | ||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 32 | 32 |
| Prepration of Final Exams/Final Jury | 1 | 45 | 45 |
| Total Workload | 125 | ||