COURSE UNIT TITLE

: PUBLIC FINANCE

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
KAM 4000 PUBLIC FINANCE COMPULSORY 3 0 0 3

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR FUNDA KARAKOYUN

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to give an understanding of financial structures, income and expenses, borrowing techniques of public institutions and organizations. It also aims to provide students with the knowledge of theory of finance.

Learning Outcomes of the Course Unit

1   Being able to define concepts related to finance and public finance.
2   Being able to classify properties of finance.
3   Being able to classify budgetary systems in the public sector.
4   Being able to understand revenues and expenditures charts of public institutions.
5   Being able to understand the principles of theory of finance and borrowing techniques.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Concept and scope of public finance
2 Public goods and services
3 Shifting role of the state and concept of stability
4 Scope, characteristics and classification of public expenses
5 Expansion of public activities and its results
6 Scope, characteristics and classification of public incomes
7 Mid-Term Exam
8 Mid-Term Exam
9 Theory of taxation: Tax burden and pressure
10 Concept of public budget and its properties
11 Principles of public budgeting
12 Public debts
13 Public finance policy
14 Repetition and evaluation

Recomended or Required Reading

Textbook(s): Funda Diril, Kamu Maliyesi Lecture Notes
Supplementary Book(s): Akdoğan, A. "Kamu Maliyesi", Pehlivanoğlu,O. "Kamu Maliyesi", Çetinkaya, Ö., Edizdoğan, N., "Kamu Maliyesi", Devrim, F., "Kamu Maliyesi"
Materials: Institutional budgets

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Question and answer

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

zeynel.bakici@deu.edu.tr, funda.diril@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 10 10
Preparation for final exam 1 12 12
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 84

Contribution of Learning Outcomes to Programme Outcomes

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LO.2111
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LO.4111
LO.5111