Course Information
Course Title Code Semester T + P ECTS
Government Budget MLY232 4 3 + 0 4

Prerequisites Absent

Language Turkish
Level Bachelor's Degree
Type Elective
Coordinator Assist.Prof. Mehmet CURAL
Instructors Assist.Prof. Mehmet CURAL
Goals Evaluating in Turkish budget process, budget theories and budget systems
Contents Types of budget, principles of budget, budget process according to Code no:5018, treasure operations, budget systems and theories.
Work Placement(s) Absent

Number 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 Face-to-Face
Planned Learning Activities & Teaching Methods Lecture, Question-Answer, Discussion
Assessment Methods Mid-term exam and final exam



Course Content
Week Topics Study Materials
1 Budget Concept and Historical Development: Budget Types and Properties according to Public Financial Management and Control Law No. 5018 Reading basic and auxiliary related places.
2 Budget Principles: principles of universality and unity, their advantages and disadvantages, distortions from principles Reading basic and auxiliary related places.
3 Other Principles (Principles of Accuracy, Sincerity, Clarity, Publicity, etc), Distortions and Practices in Turkey Reading basic and auxiliary related places.
4 Other Principles ( Principles of Prior Authorization, Transparency, Accountability, Elasticity, etc.) Distortions and Practices in Turkey Reading basic and auxiliary related places.
5 Functions of Budget (Legal, Political, Economic, Auditing) and Introduction to Turkish Budget Practice Reading basic and auxiliary related places.
6 Process of Budget Preparation, Budget Discussions and Approval of Budget Reading basic and auxiliary related places.
7 Process of Budget Preparation, Budget Discussions, Approval of Budget and Principles Reading basic and auxiliary related places.
8 Implementation of Budget: Administrations Implementing Budget, Revenue Collection and Spending Reading basic and auxiliary related places.
9 Changes in Budget: Addition in Appropriation, Appropriation Transfer, Allocation of Appropriation, Deduction and Cancellation of Appropriation Reading basic and auxiliary related places.
10 Budgetary Institutions (Ministry of Finance, Ministry of Development-SPO, Undersecretariat of Treasury). Reading basic and auxiliary related places.
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) Reading basic and auxiliary related places.
12 Other Government Budgets Budgets (Local Authorities, State Owned Enterprises, Social Security Budget) Reading basic and auxiliary related places.
13 Budget Control (Administrative, Judicial-Court of Auditors, the Legislature) Reading basic and auxiliary related places.
14 Current Budget Developments in Turkey Reading basic and auxiliary related places.



Sources
Textbook Mutluer, M. Kamil, Erdoğan Öner ve Ahmet Kesik (2011); “Bütçe Hukuku,” İstanbul Bilgi Üniversitesi Yayınları, İstanbul.
Additional Resources Gülay Coşkun, Devlet Bütçesi, 5. baskı, Turhan Kitabevi, 1997. Kamil Mutluer, Erdoğan Öner ve Ahmet Kesik, Bütçe Hukuku, 1. baskı, İstanbul : İstanbul Bilgi Ü. Yayınları Yayın No: 99, 2005. Nihat Edizdoğan, Kamu Bütçesi, Bursa : Ekin Kitabevi, 2006.



Assessment System Quantity Percentage
In-Term Studies
Mid-terms 1 100
In-Term Total 1 100
Contribution of In-Term Studies to Overall 40
Contribution of Final Exam to Overall 60
Total 100





Course's Contribution to PLO
No Key Learning Outcomes Level
1 2 3 4 5
1 Has advanced knowledge about their area. x
2 Has the ability of transferring the knowledge about their area to their workers and peers x
3 Has the ability of interpreting and analyzing data, identifying and coming up with solutions and suggestions to the problems by using the knowledge about their area in their decisions, applications and attitudes. x
4 Does research and creates studies in their area.
5 Takes on responsibility according to the project goals, as being project coordinator or project participant.
6 Identifies goals and targets for the organization/institution. x
7 Evaluates the knowledge and skills learned in a judgmental manner. x
8 Indicates that he has comprehended that the need for learning process is continuous. x
9 Declares the thoughts and suggestions aroused from their knowledge and skills related to their area, in oral and written form. x
10 Communicates effectively with their peers.
11 Uses information and communication technologies with at least European Computer Advanced Operating License level according to requirements of their area.
12 Follows the progress of their area and communicates with their peers by using at least one foreign language, at a stage of Europe Language Portfolio B1 level.
13 Behaves respectfully to organization/institution, work and social ethic criteria. x
14 Analyses the organization/institution’s relations with stakeholders and manages it efficiently.
15 Has the ability of encouraging innovation.
16 Thinks judgmentally about the organization/institution x
17 Has the adequate consciousness about the universality of social rights, social justice, quality and cultural values, protecting the environment, work health and safety.



ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
Activities Quantity Duration (Hour) Total Work Load (h)
Course Duration 14 3 42
Hours for off-the-classroom study (Pre-study, practice) 14 3 42
Mid-terms 1 12 12
Final examination 1 16 16
Total Work Load (h) 112
Total Work Load / 30 (h) 3.73
ECTS Credit of the Course 4