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Description of Individual Course Units| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY3312017201 | GOVERNMENT BUDGET | Elective | 3 | 5 | 4 |
| | Level of Course Unit | | First Cycle | | Objectives of the Course | | Evaluating in Turkish budget process, budget theories and budget systems
| | Name of Lecturer(s) | | | Learning Outcomes | | 1 | Students give detailed information about budget systems and budget theories. | | 2 | Students can distinguish methods of closing budget acccounts. | | 3 | Students can tell stages of budget process. | | 4 | Students can list and evaluate changes about Turkish budget practice made by Public Financial Management and Control Law No. 5018. |
| | Mode of Delivery | | Formal Education | | Prerequisites and co-requisities | | None | | Recommended Optional Programme Components | | None | | Course Contents | | Types of budget, principles of budget, budget process according to Code no:5018, treasure operations, budget systems and theories. | | Weekly Detailed Course Contents | |
| 1 | Budget Concept and Historical Development: Budget Types and Properties according to Public Financial Management and Control Law No. 5018 | | | | 2 | Budget Principles: principles of universality and unity, their advantages and disadvantages, distortions from principles | | | | 3 | Other Principles (Principles of Accuracy, Sincerity, Clarity, Publicity, etc), Distortions and Practices in Turkey | | | | 4 | Other Principles ( Principles of Prior Authorization, Transparency, Accountability, Elasticity, etc.) Distortions and Practices in Turkey | | | | 5 | Functions of Budget (Legal, Political, Economic, Auditing) and Introduction to Turkish Budget Practice | | | | 6 | Process of Budget Preparation, Budget Discussions and Approval of Budget | | | | 7 | Process of Budget Preparation, Budget Discussions, Approval of Budget and Principles | | | | 8 | Implementation of Budget: Administrations Implementing Budget, Revenue Collection and Spending and mid-term exam | | | | 9 | Changes in Budget: Addition in Appropriation, Appropriation Transfer, Allocation of Appropriation, Deduction and Cancellation of Appropriation | | | | 10 | Budgetary Institutions (Ministry of Finance, Ministry of Development-SPO, Undersecretariat of Treasury). | | | | 11 | Debate on Budget Preparation and Assembly of Turkey (Basis of Preparation of the Budget, Expense Budget Preparation, Revenue Budget Preparation, Budget Law and its Annexes, Parliament 'Debate on the Draft Budget) | | | | 12 | Other Government Budgets Budgets (Local Authorities, State Owned Enterprises, Social Security Budget) | | | | 13 | Budget Control (Administrative, Judicial-Court of Auditors, the Legislature) | | | | 14 | Current Budget Developments in Turkey | | |
| | Recommended or Required Reading | | Devlet Bütçesi (Sekizinci Baskı), Prof.Dr.Kâmil TÜĞEN, Bassaray Matbaası, İzmir 2009
| | Planned Learning Activities and Teaching Methods | | | Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | | Work Placement(s) | | None |
| | Workload Calculation | |
| Midterm Examination | 1 | 1 | 1 | | Final Examination | 1 | 1 | 1 | | Attending Lectures | 14 | 3 | 42 | | Self Study | 14 | 2 | 28 | | Individual Study for Mid term Examination | 7 | 2 | 14 | | Individual Study for Final Examination | 14 | 2 | 28 | |
| Contribution of Learning Outcomes to Programme Outcomes | | LO1 | | 5 | | 5 | 5 | 4 | | | | 4 | | | 5 | 5 | | LO2 | | | | 5 | 5 | 4 | | | | 4 | | | 4 | 4 | | LO3 | | 5 | | 5 | 5 | 4 | | | | 4 | | | 4 | 4 | | LO4 | | 5 | | 5 | 5 | 4 | | | | 4 | | | 4 | 4 |
| | * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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