ECTS - Public Accounting
Public Accounting (MLY302) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Public Accounting | MLY302 | Area Elective | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | Government accounting systems and accounting system implemented in Turkey in all aspects of the introduction of the state and state-to-date assessment of the problems related to accounting. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Definition, scope, development process and legal bases of government accounting; administrative structuring; accounts used in government accounting; collection and payment; reporting transactions; problems and solutions in government accounting; State Procurement Law and its functioning. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Budget activities and process | Reading Related Places in Basic and Other Sources |
| 2 | Theoretical informations about public accounting system. | Reading Related Places in Basic and Other Sources |
| 3 | Account plans and functioning of the accounts | Reading Related Places in Basic and Other Sources |
| 4 | Current Assets | Reading Related Places in Basic and Other Sources |
| 5 | Current accounts and implementation | Reading Related Places in Basic and Other Sources |
| 6 | Short and long term liabilities and implementation | Reading Related Places in Basic and Other Sources |
| 7 | Own resources and implementation | Reading Related Places in Basic and Other Sources |
| 8 | Midterm Exam | |
| 9 | Cost accounts and implementation | Reading Related Places in Basic and Other Sources |
| 10 | Budget accounts and its operation | Reading Related Places in Basic and Other Sources |
| 11 | Monograph implementation and solutions | Reading Related Places in Basic and Other Sources |
| 12 | Public accounting systems | Reading Related Places in Basic and Other Sources |
| 13 | Turkish public accounting system | Reading Related Places in Basic and Other Sources |
| 14 | The closure of the budget accounts in Turkey | Reading Related Places in Basic and Other Sources |
| 15 | Annual reports and final accounts law | Reading Related Places in Basic and Other Sources |
| 16 | Final Exam |
Sources
| Course Book | 1. Çetiner, Ertuğrul vd. (2011);"Devlet Muhasebesi," Gazi Kitapevi, Ankara. |
|---|---|
| 2. Çetinkaya, Özhan ve Zuhal Yıldırım (2006), Devlet Muhasebesi, Ekin Kitabevi. Karaaslan, E. (2006), Tahakkuk Esaslı Devlet Muhasebesi, |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 2 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | X |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | X | ||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | X | ||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | X | ||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | X | ||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | X | ||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | X | ||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | X | ||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | X | ||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | X | ||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | X | ||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | X | ||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 16 | 2 | 32 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 30 | 30 |
| Prepration of Final Exams/Final Jury | 1 | 40 | 40 |
| Total Workload | 150 | ||