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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MALI 310GOVERNMENT BUDGETING - II3 + 06th Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective The aim of this course is to understand government budget and its types.
Course Content Definition, development, functions and principles of Budget, Budgeting Systems, Performance Budget, Zero-Based Budget, Plan-Program Budget, Private Budget, Local Governance Budget, Government Budget, Budget According to 1050 Act, Budget According to 5018 Act, Autonomous budget.
Prerequisites MALI 309 GOVERNMENT BUDGETING - I
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1The central government budget process, preparation, discussion and legalization, as knows, and evaluates the implementation and auditing stages
2procedures for the preparation of multi-annual budget and medium-term expenditure plans and knows the program and evaluates its relationship with
3in Turkey, No. 5018, Public Financial Management and Control Law (PFMC), introduced by the Financial Control, the importance of internal audit, the features and knows the differences between them
4 using information obtained by the central government budget, the other knows and evaluates the types of budget
5Turkey's public procurement system and the central government budget, a share purchase of the types of local authorities and the related monetary authorities know the boundaries
6Budget balance and the budget review and assess the likely impact of policies on macro-economic indicators
1The central government budget process, preparation, discussion and legalization, as knows, and evaluates the implementation and auditing stages
2procedures for the preparation of multi-annual budget and medium-term expenditure plans and knows the program and evaluates its relationship with
3in Turkey, No. 5018, Public Financial Management and Control Law (PFMC), introduced by the Financial Control, the importance of internal audit, the features and knows the differences between them
4 using information obtained by the central government budget, the other knows and evaluates the types of budget
5Turkey's public procurement system and the central government budget, a share purchase of the types of local authorities and the related monetary authorities know the boundaries
6Budget balance and the budget review and assess the likely impact of policies on macro-economic indicators

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14
LO 001              
LO 002              
LO 003              
LO 004              
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LO 006              
Sub Total              
Contribution00000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14228
Mid-terms12525
Final examination13535
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1UMUT TEPEKULE
Details 2022-2023 Spring1UMUT TEPEKULE
Details 2021-2022 Spring1UMUT TEPEKULE
Details 2021-2022 Spring2UMUT TEPEKULE
Details 2020-2021 Spring1UMUT TEPEKULE
Details 2020-2021 Spring2UMUT TEPEKULE
Details 2019-2020 Summer1UMUT TEPEKULE
Details 2019-2020 Spring1UMUT TEPEKULE
Details 2019-2020 Spring2UMUT TEPEKULE
Details 2018-2019 Summer1UMUT TEPEKULE
Details 2018-2019 Spring1FATİH DEYNELİ
Details 2018-2019 Spring2FATİH DEYNELİ
Details 2017-2018 Summer1İSMAİL İŞLER
Details 2017-2018 Spring1İSMAİL İŞLER
Details 2017-2018 Spring2İSMAİL İŞLER
Details 2016-2017 Spring1FATİH DEYNELİ
Details 2016-2017 Spring2FATİH DEYNELİ
Details 2015-2016 Spring1FATİH DEYNELİ
Details 2015-2016 Spring2FATİH DEYNELİ
Details 2014-2015 Spring1FATİH DEYNELİ
Details 2014-2015 Spring2FATİH DEYNELİ
Details 2013-2014 Spring1FATİH DEYNELİ
Details 2013-2014 Spring2FATİH DEYNELİ
Details 2012-2013 Spring1FATİH DEYNELİ
Details 2012-2013 Spring2FATİH DEYNELİ
Details 2011-2012 Spring1ÖZAY ÖZPENÇE
Details 2011-2012 Spring2FATİH DEYNELİ
Details 2010-2011 Summer1SELAMİ SEZGİN
Details 2010-2011 Spring1FATİH DEYNELİ
Details 2010-2011 Spring2SELAMİ SEZGİN
Details 2009-2010 Spring1SELAMİ SEZGİN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MALI 310 GOVERNMENT BUDGETING - II 3 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Asts. Prof. Dr. UMUT TEPEKULE utepekule@pau.edu.tr İİBF C0105 %
Goals The aim of this course is to understand government budget and its types.
Content Definition, development, functions and principles of Budget, Budgeting Systems, Performance Budget, Zero-Based Budget, Plan-Program Budget, Private Budget, Local Governance Budget, Government Budget, Budget According to 1050 Act, Budget According to 5018 Act, Autonomous budget.
Topics
WeeksTopics
1 Principles of Budget Preparation
2 Preparation of the Expenses of Budget
3 Preparation of Revenue of Budget
4 Debating the Draft Budget at Parliament
5 Implementation of the Expenses of Budget
6 Implementation of the Revenue of Budget
7 Closing of the Budget Accounts
8 Treasury and Budget Financing
9 Midterm Exam
10 Budgets that Exorbitant of Central Government Budget
11 General Information about the Public Expenditure Law
12 Administrative Control of the Budget
13 Judicial Control of Budgetary
14 Legislative Control of Budget
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes