Dokuz Eylül University Information Package / Courses Catalog

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 ATILGAN

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 public finance.
2	Being able to classify public revenues.
3	Being able to understand the basic concepts and principles of tax theory.
4	Being able to understand the concepts related to tax technique.
5	Being able to classify taxes and understand their basic principles.
6	Being able to understand the objectives and tools of fiscal policy.
7	Being able to classify budget systems in the public sector and understand the financial structure in local governments.

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	Classification of public revenues
3	Basic concepts and principles of tax theory
4	Concepts related to tax technique
5	Concepts related to tax technique
6	Classification of taxes and informal economy
7	Financial structure in local governments
8	Mid-Term Exam
9	Evaluation of exam results and review of deficiencies
10	Basic concepts, principles and periods in government borrowing
11	The concept and basic principles of state budget
12	Functions of the state budget and budget preparation process
13	Fiscal policy objectives and instruments
14	Economic struggle and fiscal policy instruments
15	End of term subject evaluation and review

Recomended or Required Reading

Textbook(s):
Funda Karakoyun, Haluk Egeli, (2019) "Kamu Maliyesi", Nobel Akademik Yayıncılık, Ankara, ISBN: 978-605-033-061-8

Supplementary Book(s):
Hakan Ay, (2019) "Kamu Maliyesi" 7. Baskı, Nobel Akademik. ISBN: 9786051339337
Akdoğan, A., (2021) "Kamu Maliyesi", Gazi Kitabevi, ISBN: 9786258494730
Pehlivan,O., (2018) "Kamu Maliyesi" 3. Baskı Ekin yayınevi, Bursa
Edizdoğan N., Çetinkaya,Ö., ve Gümüş, E., (2021) "Kamu Maliyesi" 12. Baskı, Ekin Yayınevi, Bursa.

Additional 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	VZ0.40 + FN 0.60
4	RST	RESIT
5	FCGR	FINAL COURSE GRADE (RESIT)	VZ0.40 + 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)

funda.karakoyun@deu.edu.tr, esin.aslanpay@deu.edu.tr

Office Hours

Monday 16:00 - 17:00
Wednesday 20:00 - 21:00

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Lectures	14	3	42
Preparations before/after weekly lectures	14	1	14
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)			80

Contribution of Learning Outcomes to Programme Outcomes

PO/LO	PO.1	PO.2	PO.3	PO.5	PO.9	PO.12
LO.1	1	1	1
LO.2	1	1	1
LO.3		1				1
LO.4	1	1	1		1	1
LO.5	1	1	1	5	1	1
LO.6					1	1
LO.7					1	1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION