ECTS - Public Accounting
Public Accounting (MLY302) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Public Accounting | MLY302 | Area Elective | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | Government accounting systems and accounting system implemented in Turkey in all aspects of the introduction of the state and state-to-date assessment of the problems related to accounting. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Definition, scope, development process and legal bases of government accounting; administrative structuring; accounts used in government accounting; collection and payment; reporting transactions; problems and solutions in government accounting; State Procurement Law and its functioning. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Budget activities and process | Reading Related Places in Basic and Other Sources |
| 2 | Theoretical informations about public accounting system. | Reading Related Places in Basic and Other Sources |
| 3 | Account plans and functioning of the accounts | Reading Related Places in Basic and Other Sources |
| 4 | Current Assets | Reading Related Places in Basic and Other Sources |
| 5 | Current accounts and implementation | Reading Related Places in Basic and Other Sources |
| 6 | Short and long term liabilities and implementation | Reading Related Places in Basic and Other Sources |
| 7 | Own resources and implementation | Reading Related Places in Basic and Other Sources |
| 8 | Midterm Exam | |
| 9 | Cost accounts and implementation | Reading Related Places in Basic and Other Sources |
| 10 | Budget accounts and its operation | Reading Related Places in Basic and Other Sources |
| 11 | Monograph implementation and solutions | Reading Related Places in Basic and Other Sources |
| 12 | Public accounting systems | Reading Related Places in Basic and Other Sources |
| 13 | Turkish public accounting system | Reading Related Places in Basic and Other Sources |
| 14 | The closure of the budget accounts in Turkey | Reading Related Places in Basic and Other Sources |
| 15 | Annual reports and final accounts law | Reading Related Places in Basic and Other Sources |
| 16 | Final Exam |
Sources
| Course Book | 1. Çetiner, Ertuğrul vd. (2011);"Devlet Muhasebesi," Gazi Kitapevi, Ankara. |
|---|---|
| 2. Çetinkaya, Özhan ve Zuhal Yıldırım (2006), Devlet Muhasebesi, Ekin Kitabevi. Karaaslan, E. (2006), Tahakkuk Esaslı Devlet Muhasebesi, |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| 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 | 60 |
| Toplam | 2 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| 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 | Learns the fundamental concepts, theories, and methods of political science and public administration; and uses this knowledge to analyze the causes and consequences of political developments at the national and global levels. | |||||
| 2 | Understands how policies are formulated and implemented in real life at the local, national, regional, and/or global levels; identifies the key institutions and actors involved in these processes and comprehends the functioning of public administration. | |||||
| 3 | Gains foundational knowledge on fields related to political science and public administration—such as international relations, sociology, psychology, cultural studies, economics, law, and history—and thereby develops an interdisciplinary understanding that considers and connects the relationships among different domains of social life. | |||||
| 4 | Learns quantitative and qualitative research techniques applicable to the field of political science and public administration, as well as the use of relevant software, hardware, and/or technical tools; gains experience in designing and conducting research/projects aimed at developing practical skills in the field. | |||||
| 5 | Develops the ability to act with open-mindedness, refrain from discrimination, and be sensitive and respectful to different perspectives through the promotion of critical and analytical thinking, intellectual debate, and lifelong learning; thus, enhances skills for collective action. | |||||
| 6 | Develops decision-making and initiative taking, work completion and time management competencies by understanding business ethics in public administration, politics and all related fields. | |||||
| 7 | Develops communication skills, oral and written expression, presentation techniques; learns the writing principles and procedures required to write an academic article on political science and public administration disciplines. | |||||
| 8 | Gains command of English terminology in political science and public administration, and acquires the language proficiency necessary to engage with English-language scholarship; enabling comparative analysis of current political issues in various countries. | |||||
| 9 | Possesses knowledge of both Turkish and world political history, including key periods, turning points, and major actors; thereby understands the influence of countries' socio-historical backgrounds on contemporary political and administrative issues. | |||||
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 | 16 | 2 | 32 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 30 | 30 |
| Prepration of Final Exams/Final Jury | 1 | 40 | 40 |
| Total Workload | 150 | ||