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
MVU 4109	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 provide students with theoretical infrastructure of taxation related subjects and issues.

Learning Outcomes of the Course Unit

1	Being able to define the basic concepts of finance policy.
2	Being able to distinguish public financial activities.
3	Being able to interpret financial events.
4	Being able to explain the differences of expansionary and contractionary fiscal policies.
5	Being able to predict the economic and social effects of fiscal policies.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	The emergence and historical development of science of finance. The role and historical development of government as an economic actor.
2	The various reflections of financial activities carried out by government.
3	Economic schools taken into consideration when examining financial events. Social state. Concepts of improvement and growth.
4	The optimal level of public activities. Public goods and services. Intersectoral allocation of resources.
5	Externality and its types. Public goods and services. Merit goods.
6	The purpose of public economic activities. The tools of finance policy.
7	Mid-Term Exam
8	Mid-Term Exam
9	Public income in the form of taxes. Basic concepts and purposes of taxation.
10	Finance of local administrations. Centralized and decentralized administration models. Income sharing and sharing of services.
11	Local administrations in Turkey: Financial autonomy and financial sources
12	Taxation structure of traditional societies. Taxation structure during transition to modern era
13	Effects of globalization on public finance. Effects of globalization on taxes, expenses and borrowing policies.
14	Globalization and commercialization. Informal economy and finance.

Recomended or Required Reading

Textbook:
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.
Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Question-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

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	1	12
Preparation for midterm exam	1	10	10
Preparation for final exam	1	10	10
Final	1	1	1
Midterm	1	1	1
TOTAL WORKLOAD (hours)			70

Contribution of Learning Outcomes to Programme Outcomes

PO/LO	PO.6	PO.12	PO.15
LO.1	1	1	1
LO.2	1	1	1
LO.3	1	1	1
LO.4	1	1	1
LO.5	1	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