COURSE UNIT TITLE

: ACCOUNTING AND FINANCE MANAGEMENT IN SPORT(ELECTIVE)

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
SSY 2003 ACCOUNTING AND FINANCE MANAGEMENT IN SPORT(ELECTIVE) ELECTIVE 3 0 0 4

Offered By

Department of Sport Management

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

Offered to

Department of Sport Management

Course Objective

This course deals with the budget issue, which is an important tool for allocating public resources. It aims to provide information at the level of learning and understanding about the public financial management system and budget system in our country.

Learning Outcomes of the Course Unit

1   To be able to explain the basic concepts related to finance and financing.
2   To be able to calculate the future and present time value of money.
3   To be able to arrange the sports businesses budgets.
4   Explain that the company's cash flow is affected by production, investment and financing cash flows.
5   To be able to prepare proforma balance sheet and income statement.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Resource allocation process and budget problem in the public sector; representative democracy, collective dilemmas, principal-proxy relationship
2 State intervention in the economy, transfer of authority, tax revolts in the world and the Ottoman Empire, the issue of budget right,
3 National accounts system and public sector definitions
4 Budget financing and debt management
5 Public sector sizes and budget coding system in comparative framework
6 Introduction to budget theory, the political, economic and legal nature of the budget.
7 Budget principles and budget systems
8 Budget systems and medium term spending system
9 Creating Policies in Türkiye, Planning process
10 Budgeting process and budget preparations in Türkiye
11 Budget debate in the parliament and External Audit
12 Budget execution, accountability and financial responsibilities
13 Budget expenditure and income analysis
14 Education and health budgets

Recomended or Required Reading

Baki Kerimoğlu, Ulusal Ekonominin Sektörel Sınıflandırması ve Ulusal Hesapların Konsolidasyonu, Mali Kılavuz 22,

Ekim Aralık 2003 Bütçe Nakit Dengesi ve Hazine Nakit Dengesi ile Borçlanma ve Finansmanı istatistikleri (www.hazine.gov.tr)

EUROSTAT, Government Finance Statistics, http://ec.europa.eu/eurostat/web/government-finance-statistics H. Hakan Yılmaz (2007),

Planned Learning Activities and Teaching Methods

Presentation, research, discussion

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 VZ Ara Sınav
2 FN Yarıyılsonu Sınavı
3 BNS BNS VZ * 0.40 + FN * 0.60
4 BUT Bütünleme Notu
5 BBN Bütünleme Sonu Başarı Notu VZ * 0.40 + BUT * 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

Class participation, exams, homework.

Language of Instruction

Turkish

Course Policies and Rules

The policies and rules regarding the course will be announced at the beginning of each semester.

Contact Details for the Lecturer(s)

Necat Hepkon Sport Science Faculty
Seferihisar

Office Hours

Meeting days vary according to the individual program prepared for each semester.
Students can reach the course coordinator on the day and time they want via e-mail.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 6 6
Preparation for final exam 1 8 8
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.15545
LO.25545
LO.35545
LO.45545
LO.55545

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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