PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MALI 309	GOVERNMENT BUDGETING - I	3 + 0	5th Semester	5

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	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	To learn Principles and functions of government budget
2	To learn Budget theories
3	To learn Application of Turkish Budget System
4	To learn preperation of Budget System
5	To learn Application of Budget System
6	To learn differences, similarities about internal control and financial control
7	To learn using informations of central goverment budget and to evaluate others variety budgets
8	To learn Others budgets types with using informations provided from Central govermant budgets
9	To learn Public procurement system and Purchase type and monetary limit of local goverments which participate from Central govermant budget in Turkey
10	To learns Budget balance and Effects of budget policies on macro economic datas

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	2	28
Mid-terms	1	25	25
Final examination	1	35	35
Total Work Load ECTS Credit of the Course			130 5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	2	UMUT TEPEKULE

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MALI 309	GOVERNMENT BUDGETING - I	3 + 0	2	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. UMUT TEPEKULE	utepekule@pau.edu.tr		İİBF C0102	%70

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

Weeks	Topics
1	Introduction To Goverment Budget
2	The Concept of Budget
3	The Principles of Budget-1
4	The Principles of Budget-2
5	Deviations from the principles of the Budget
6	Systems of Budget
7	Traditional Budget Systems
8	Performance Budget System
9	Program Budget System
10	Planning Programming Budget System
11	Zero-Based Budget System
12	Strategic Planning and Performance Based Budgeting-1
13	Strategic Planning and Performance Based Budgeting-2
14	General Discussion

Materials

Materials are not specified.

Resources

Resources	Resources Language
Kamil Tüğen, Devlet Bütçesi, Dokuz Eylül Üniversitesi Yayınevi	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Midterm Exam	40	Midterm Exam
Final Exam	60	Final Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student