ECTS - Public Finance, Treasury Operations and Borrowing Techniques

Public Finance, Treasury Operations and Borrowing Techniques (MLY315) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Public Finance, Treasury Operations and Borrowing Techniques MLY315 3 0 0 3 5
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Question and Answer, Drill and Practice, Problem Solving.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Duran Bülbül
Course Assistants
Course Objectives The aim of this course is to give the information needed in order to analyze the use of accounting entities and reports. In addition, by analyzing financial statements, make students to gain necessary knowledge and skills to decide financial structure of enterprises.
Course Learning Outcomes The students who succeeded in this course;
  • Give the information needed in order to analyze the use of accounting entities and reports
  • Make students to gain necessary knowledge and skills to decide financial structure of enterprises by analyzing financial statements
Course Content Overview of the public financial system and financial management, budget and cash balance, the effect of budget deficits on the economy and calculation of budget deficits with different definitions; public finance, borrowing, debt dynamics, sustainability of debt, risks faced by debt management, debt management and treasury operations in Turkey.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 General Information About Financial Analysis Lazol, 2010, Page 3-8
2 Balance Sheet Lazol, 2010, Page 8-35
3 Income Statement Lazol, 2010, Page 35-40
4 Lazol, 2010, Page 47-74
5 Statement of Changes in Equity Statement, Statement of Changes in Working Capital Lazol, 2010, Page 75-85
6 Cash Flow Statement Lazol, 2010, Page 64-72
7 Application Study Other Sources
8 Midterm
9
10 Trend Analysis Lazol, 2010, Page 154-184
11 Ratio Analysis Lazol, 2010, Page 184-202
12 Ratio Analysis Lazol, 2010, Page 203-228
13 Equity Analysis Lazol, 2010, Page 232-255
14 Application Study Other Sources
15 Final

Sources

Course Book 1. Business Analysis and Valuation: Using Financial Statements, Text and Cases, Krishna G. Palepu Paul M. Healy Victor L. Bernard, South-Western Educational Publishing, 2006.
2. Financial Statement Analysis, A Practitioner’s Guide, Fridson, Alvarez, Wiley Finance, 2009.

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
Supportive Courses X
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)
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
Prepration of Final Exams/Final Jury
Total Workload 0