Government Accounting (MLY302) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Government Accounting MLY302 3 0 0 3 6
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.
Course Coordinator
Course Lecturer(s)
  • Assoc. Prof. Dr. Mehmet Koçdemir
Course Assistants
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;
  • Provides information about budget activities and process.
  • Provides theoritical information about public accounting.
  • Provides information about account plans and functioning of accounts.
  • Provides information about procedure of budget accounts' functioning
  • Provides information about Turkish Public Accounting System.
Course Content Definition, scope, development process and legal basis of state account; administrative structuring, accounts used in government accounting; collection and payment; reporting operations; problems in public accounting and proposal of solution; State Procurement Law and its functioning.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Budget activities and process Reading related section in the book.
2 Theoretical informations about public accounting system. Reading related section in the book.
3 Account plans and functioning of the accounts Reading related section in the book
4 Current Assets Reading related part of the book
5 Current accounts and implementation Reading related part of the book
6 Short and long term liabilities and implementation Reading related part of the book
7 Own resources and implementation Reading related part of the book
8 Cost accounts and implementation Reading related part of the book
9 Budget accounts and its operation Related part of the book
10 Monograph implementation and solutions Repeat of the related subject
11 Public accounting systems Research about the topic
12 Turkish public accounting system Research about the topic.
13 The closure of the budget accounts in Turkey Reading related part of the book
14 Annual reports and final accounts law Reading related part of the book.

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 Learning the basic concepts, theories and methods of political science and Public Administration and their use in the analysis of national and global political developments, cause-and-effect relations.
2 Understanding how policies are created and implemented in real life at local, national, regional and/or global levels, recognizing important institutions and actors playing a role in these processes, knowing the functioning of Public Administration.
3 Gaining a basic level of knowledge about other fields related to political science and public administration disciplines (such as International Relations, Sociology, Psychology, cultural studies, economics, law, history) and thus having an interdisciplinary understanding that takes into account the relations between different areas of life and establishes connections.
4 Learning the use of quantitative and/or qualitative research techniques that can be used in the field of political science and public administration, software, hardware and/or technical tools that can be useful; gaining experience in designing and executing research projects to develop their application skills in this field.
5 Developing the ability to be open-minded, avoid discrimination, and be sensitive and respectful to different points of view through the promotion of critical analytical thinking, intellectual discussion, and lifelong learning, thereby developing the skills to act jointly.
6 Development of decision-making and initiative, job completion and time management competencies by understanding business ethics in public administration, politics and all related areas.
7 Development of communication skills, oral and written expression, presentation techniques; learning the principles and procedures that are required to write an academic article on the disciplines of political science and public administration.
8 Mastering English terminology in the disciplines of political science and Public Administration and acquiring a level of foreign language knowledge that can help to follow studies written in English, so that current political events and cases in various countries can be analyzed comparatively.
9 Knowing both the Turkish and world political history in terms of periods, important milestones and actors, understanding the impact of the social-historical backgrounds of countries on current 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