ECTS - - Public Finance
Compulsory Departmental Courses
ATU100 - Orientation (1 + 0) 1
President's Speech; Life at Atılım (Presentations by Administrative Units); Library Seminars; Book Borrowing-Returning Session; Department Promotion Meetings; Promotion of Sports Activities; Visits to Kiosks of Student Clubs and Communities; Informative Presentation on Education Technologies; participation in events organized within the scope of ATU 100.
CMPE185 - Introduction to Computers and Information Systems (1 + 2) 3
Fundamentals of information systems, system and application software; input, processing, storage, output and communication; exploring the windows environment; learning management systems; internet applications; use of applications software: word processing, spreadsheets and creating presentations, integrating and sharing information between
HIST101 - Principles of Atatürk and History of Turkish Revolution I (2 + 0) 2
French Revolution; structure and geopolitic positioning of Ottoman Empire, reasons of its decline; Westernization movements, First and Second Constitutional Monarchy declarations; Libya and Balkan wars; First World War; period before the War of Independence, congresses, National Pact, establishment of Turkish Grand National Assembly.
IKT303 - Monetary Theory and Policy (3 + 0) 6
Money and credit, behaviour and structure of interest rates, financial systems, money demand and supply, analysis of competing monetary theories and the use of monetary policy tools in economic stabilization; current issues in monetary theory and policy, inflation targeting.
KAM105 - Introduction to Sociology (3 + 0) 6
Situating sociology in social science and in our life, basic nature and scope of sociology; sociological explanations: theories, social change, method in sociological inquiry; socialization and social interaction; social structure and social institutions; groups; family; political, religious and educational institutions; social stratification and
KRY111 - Career Planning (1 + 0) 1
Being a student at Atilim University, Student-centered programs at Atilim University, Faculty, Department presentations, Career Planning and Coop Program, Erasmus, CV writing types, Interview techniques, Effective Communication and presentation techniques, Intelligence and Personality
MLY100 - Public Finance (3 + 0) 7
Definition and importance of public finance, the subject of public finance and its connections with other disciplines, various approaches to public finance, public economy-private economy distinction, the reasons for government intervention in the economy, definition and characteristics of public expenditures, the increase in public expenditures and opinions to explain this increase, public financing theory; classification of public revenues according to different criteria; types of public reven
MLY107 - Basic Concepts of Law (2 + 0) 5
First year students of the Department of Finance are given general information about law in order to provide a foundation for law courses. Mainly, it is aimed to provide students with a legal perspective and legal notion. Terminology information is given especially for courses such as constitutional law, administrative law, law of obligations, commercial law, criminal law, tax law in the curriculum of the Department of Finance.
MLY202 - The Theory of Taxation (3 + 0) 6
Definition, nature and importance of tax concept; purposes of taxation; tax technique; tax classification; income tax: income tax and corporation tax; expenditure taxes: treatment taxes and private consumption tax; wealth tax: taxes on wealth, transfer of wealth and increase in wealth; taxation principles; the effects of taxation on income distrib
MLY203 - Public Budget (3 + 0) 5
Definition and nature of budget; evolution of budget; development of budget and budgeting systems; functions of budget; budgeting principles: classical and modern budgeting principles; deviations from budget principles; budget concepts and theory of industrial budgets; budgeting process: preparation, approval and implementation of budget, budget and treasury transactions, budget appropriation
MLY209 - Constitutional Law (3 + 0) 5
General principles and basic concepts of constitutional law; constitution, making and amending the constitution, constitutionality control, political power, sovereignty, the concept of state, forms of state, organs of the state, constitutional state and constitutionalism movements, legislative-executive-judicial.
MLY212 - Administrative Law (3 + 0) 5
The concept of administration and the elements and characteristics of the Turkish administrative organisation; the elements of both central and decentralised administration and recent legal amendments; the concept of public personnel and related rights and obligations, disciplinary law and decisions of the Council of State; the concept of public property, the legal regime of public property and the methods of utilisation.
MLY214 - Law of Obligations (3 + 0) 5
General principles of the law of obligations, especially contracts, formation of contracts, offer and acceptance, capacity to contract, fundamental and non-fundamental error, fraud, threat, gabin, contractual obligations, freedom to contract, limitation of this freedom in the face of public order and mandatory provisions, obligations arising from torts and unjust enrichment.
MLY302 - Public Accounting (3 + 0) 6
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.
MLY303 - History of Finance (2 + 0) 5
State concept and historical development, historical evolution process of local governments, evolution of public entrepreneurship, fund system and fund economy, development of public expenditures, historical development of public revenues, historical development of treasury management and budget historical evolution, public accounting historical
MLY304 - Turkish Taxation System (3 + 0) 6
Overview of the Turkish tax system; tax classification; taxes on income: Income tax, corporation tax; taxes on expenditures: value-added tax, customs tax, etc; taxes on wealth: inheritance and transfer tax, real estate tax, etc.; tax issues in taxes, income elements, forms of liability, reductions, exceptions and exemptions; taxes in taxies, decla
MLY326 - Tax Law II (3 + 0) 7
The concept and basic problems of enforcement law; principles of tax enforcement law; legal nature of public receivables; payment order in tax receivables: time, place, form, proof of payment, offsetting; deferment, postponement and delay increase; enforcement proceedings in tax enforcement law: foreclosure proceedings, proceedings by way of foreclosure of collateral, bankruptcy proceedings, administrative remedies of tax disputes, judicial remedies of tax disputes, tax jurisdiction law, tax jur
MLY408 - International Finance and Taxation (3 + 0) 5
Scope and content of international finance; techniques of external financing; types of external financing; management and coordination of external financing; international financial markets: international money, credit and bond markets; structure and functioning of major international financial institutions (IMF, IBRD, IDA, IFC, CECA, EIB, IDB, IADB, ASDB, AFDB, etc.).
MLY410 - Financial Audit (3 + 0) 3
Public financial management and efficiency debates in the management of public resources; financial management system in the world in a comparative framework and recent reform practices; financial management in Turkey with the transition to the presidential system; macro planning and financial management; corporate planning, programming and budgeting; strategic planning and performance programmes and budgeting; internal control system; nature and scope of financial audit; compliance and efficien
MLY413 - Tax Accounting (3 + 0) 4
Review of basic accounting concepts and principles; tax types; book, document and record order; in-period tax liability: calculation of tax deduction and provisional tax; preparation of withholding, VAT and stamp tax declarations; end-of-period tax liability: accounting practices and records in income and corporate taxes
MLY421 - Fiscal Policy (3 + 0) 5
Definition and scope of fiscal policy; the role of fiscal policy in the realisation of economic stability; methods of implementing fiscal policy; debates on the effectiveness of fiscal policy; fiscal policy in combating inflation; inflation and government debt; fiscal policy in combating recession.
TURK401 - Turkish Language I (2 + 0) 2
Languages and their classification; history of Turkish language, its spread over the world and its place among other languages; Turkish language in the republic era; orthography; expressions; foreign words, suffixes and prefixes; punctuation; language and verbalism.
Elective Courses
ART201 - Introduction to Photography (3 + 0) 4
Definition of photography and the photographer, the uses of photography in life, camera and its parts (aperture, iso, shutter, lens), light and its use in photography, composition rules in photography, the works of photographers from the world and Turkey.
ART222 - History of Jazz (3 + 0) 4
The history of music before 1900`s; Blues and Ragtime music genres; the impacts of musical, social and cultural structures of jazz music in New Orleans before its emergence in the region; main jazz movements starting from the very first Dixieland music to Fusion jazz movement today.
ART266 - Jewelry Design (3 + 0) 4
Shape elements, point-line-surface relation, drawing techniques, form-shape, measure-ratio, light-dark, shadow-light, volume information, texture types and touch; hand tools; production using simple modeling techniques; cutting and leveling techniques, assembly and skidding procedures; design preparation, metal and different material shaping and
ART269 - Entrepreneurial World of Contemporary Art (3 + 0) 4
The function and global organisation of contemporary art, which are considered as one of the most important investment tools in the world by international institutions, the socio-economic dimension of the events and the relationship between the world of art: collector, sponsor, and entrepreunership.
ART281 - The Healings of Art (1 + 2) 4
Contribution to the self's personal inner journey through art, artist's inner essential through art and healing techniques (breath, meditation etc.), discovery of the appropriate artistic space, the self through movement, body percussion, music, storytelling, visual arts (photography, collage, inspirational drawing, meditative painting, clay, etc).
ART284 - Stage Management of Theater and Movie Review (3 + 0) 4
Analysing theater plays that dominated the history of theater in philosophical theme; finding the substances and determine in search of theatric space at the world theater journey, discussion of the predeterminated movies that made the breakthrough in world history within the context of Sartre/Existentialist philosophy and Spinoza/Ethica.
ART285 - Innovative Visual Narrative (3 + 0) 4
Investigation of the visual narration processes through selected examples;preperation of a research report in line with the selected type of visual narration; information about the effectiveness of the visual material or visual narrative on thinking,decision making and personal communication;evaluation;effects of innovative approaches on visual
ART291 - Body Language and the Art of Persuasion (3 + 0) 4
Posture, mimic, gesture, a correct and accurate way of using the intonation of speech; leadership skills and abilities to convince or persuade someone to accept a desired way of thinking in the business and social environment; convincing others to adopt new ideas using body language.
ART297 - Creative Presentation in Digital Arts (3 + 0) 4
3D modeling techniques suitable for 3D product presentation, workflows of multiple software design, scene lighting render and animation settings, editing presentation animation, using render passes layers in compositing and color correction process.
ENG393 - Basic English Speaking Skills (3 + 0) 4
This course provides students with a range of basic communicative activities aimed at activating their existing skills to participate effectively in basic communicative contexts. Students will practice how to communicate accurately in academic or professional environments with confidence.
HUM108 - The History of Early Modern Mediterranean (1450-1789) (3 + 0) 4
The description of the early modern Mediterranean in general terms from the geographical discoveries to the French Revolution; political, social, historical and economic developments and transformations in the early modern Mediterranean; wars and trade in the axis of Ottoman-Spanish hegemony struggle in the Mediterranean basin.
HUM109 - The History of Early Modern Mediterranean (1450-1789) (3 + 0) 4
The description of the early modern Mediterranean in general terms from the geographical discoveries to the French Revolution; political, social, historical and economic developments and transformations in the early modern Mediterranean; wars and trade in the axis of Ottoman-Spanish hegemony struggle in the Mediterranean basin.
HUM112 - Preparation for Professional Life (3 + 0) 4
Greeting others kindly and politely; personality traits, body language and smiling; introduction to professional life; preparing CV and resume and preparation for interviews; the concept of being a good human: ethical conduct; the manners of new generation in business life; time management and its importance; addiction in business life, the limits of the work environment, challenges in professional life.
HUM204 - Volunteering Studies (1 + 0) 4
Participating voluntarily in the work of aid organizations established within public institutions, local governments and non-governmental organizations in order to support those who face difficulties, especially children, the elderly, the disabled and disadvantaged groups, and sharing what they acquired through the university education.
HUM211 - Gender Studies and Women Rights (3 + 0) 4
Introduction; gender perceptions; woman and health; woman and politics; woman and law; modernism, gender and women rights; types of violence against women and their prevention; woman and literature; woman labor in the global economy; worklife and woman; woman and entrepreneurship; woman and environment.
HUM212 - Gender Equality (3 + 0) 4
This course focused on examine main subjects and current issues of Gender Studies by precisely taking the principle of equality and discrimination at hand, Help students follow gender studies in Turkey and across the globe and develop abilities of students to examine and generate behavioral patterns in their daily social life in a gender-mainstrea
HUM291 - Body Language and Communication Methods (3 + 0) 4
Posture, mimic, gesture, a correct and accurate way of using the intonation of speech; leadership skills and abilities to convince or persuade someone to accept a desired way of thinking in the business and social environment; convincing others to adopt new ideas using body language.
IKT125 - Economic History (3 + 0) 6
Main characteristics of a feudal economic system, prerequisites of the formation of industry; legal system, guilds, technological accumulation, manpower, entrepreneurs, capital market; the industrial revolution 1780-1840,the sociological results of the industrial revolution ;second phase standards of living 1850-1914
IKT207 - Macroeconomic Theory I (3 + 0) 6
National income accounting; aggregate income and spending model; IS-LM model (closed and open economy versions); monetary and fiscal policy in the IS-LM model; AD-AS model; Phillips curve and Okun?s law; wages, prices, output and unemployment; SRAS alternative views.
IKT309 - Markets and Economic Indicators (3 + 0) 6
Goods, labor and financial markets; economic and financial indicators; GDP, GNP,growth, inflation, CPI, PPI, GDP deflator, unemployment rates, labor force participation rate, balance of payments, current account balance interest rates, exchange rates, budget, budget deficit
IKT313 - International Economics I (3 + 0) 5
Labor productivity and comparative advantage: the Ricardian model, comparative advantage, the standard trade model, economies of scale, imperfect competition, and international trade, international factor movements, the instruments and the political economy of trade policy, trade policy in developing countries, controversies in trade policy.
IKT318 - Digital Economy (3 + 0) 6
Dynamics of the digital economy which has become inevitable in everyday transactions; the contemporary use of the predatory innovation and its essential component; algorithms; concrete examples of regulatory challenges in response to escalating tension from relevant markets from various countries.
IKT401 - Turkish Economy (3 + 0) 7
Oveview of the economic policy from 1923 to 1980; (January) 1980 stabilization and structural adjustment program; new financial cycle and economic-financial crisis (1994,1998, 2000, 2001), 17th, 18th, 19th stand-by arrangements and structural reforms; the impact of the 2008-2009 financial crisis and further developments.
IKT405 - Agricultural Economics (3 + 0) 6
The basic concepts like production, productivity, crop season, inputs and production functions; the relation between these concepts and agricultural production and agricultural policies; analysis of these concepts via employment of basic econometric tools; the effects of World Trade Organization, IMF and World Bank on Turkish agriculture.
IKT417 - Economics of Crises (3 + 0) 6
World system and financial crises; different aspects of financial crises; theories of crises and models; impact of the globalisation on economic-financial structures, analysis of the 2008-2009 global financial crises and its impact on real economy; political significance and impact of the crises.
IKT419 - Globalization and Regionalization (3 + 0) 6
Globalization, financial globalization, foreign direct investment, multinational companies, globalization and economic development, developing countries, the theory of integration, types of integration, economic unions, the experiment of EU, regionalism and regional unions, the theories of regionalism.
IKT425 - Enviromental Economics (3 + 0) 6
The relation between environment and economics; the problems of environment and the micro and macro effects of the policies regarding these problems; the preventive policies regarding the enviromental policies at domestic and international levels and the effects of these policies on developing and developed countries.
IKT426 - Financial Economics (3 + 0) 6
Functions and structure of the financial system, financial instruments, the risk management and control, issues in corporate finance and capital budgeting, the real economy and the financial markets: macroeconomic activity and financial markets; monetary policy and financial markets; banking sector and the financial markets.
IKT427 - Institutional Economics (3 + 0) 6
The main representatives of the new institutional economics; its contribution to theory of firm and economic development; current transactions costs economics, governance structures, positive externalities, bounded rationality, property rights, the extent of institutional economics on the determination of macroeconomic policies.
IKT444 - Science and Technology Policies (3 + 0) 6
The relation between economic development and science, technology and innovation policies; demand and supply approaches; the science, technology and innovation organizations at national level; public support mechanisms, technology transfer options and direct investment channels; the cases of Turkey and Chili.
IKT458 - Qualitative Methods in Economic Research (3 + 0) 6
Qualitative vs. quantitative research design in economics; qualitative data collection; interviews; participant and non-participant observation; interviews; diaries and document analysis; qualitative study examples in economics; qualitative data analysis; introduction to content analysis; qualitative data analysis with QDA Miner; ethical issues in qualitative research.
ISL101 - Introduction to Behavioral Science (3 + 0) 6
Thinking critically with behavioral science, exploring the biology of mind, discription of human diversity, sensation and perception, learning process and conditioning, the phenomenon of memory and memory construction, thinking and language, motivation and work, emotions, personality.
ISL314 - Behavioral Finance (3 + 0) 5
The course begins with an examination of standard finance theories, with a particular focus on the efficient market hypothesis. Subsequently, it addresses a range of financial market phenomena that are challenging to explain through traditional theories alone covering cognitive biases and heuristics. The course then transitions to more realistic market dynamics, exploring alternative theoretical frameworks to enhance our understanding of the observed behaviors in financial markets and among thei
ISL328 - Financial Literacy and Legislation for Entrepreneurs (3 + 0) 5
Tax legislation, business law information and obligations related to legal legislation in start ups, different company and business types and selection principles, interpretation of financial statements (balance sheet, income statement, cash flow statement).
ISL330 - Digital Transformation and Sectoral Applications (3 + 0) 5
Developing technologies and the terminology of these technologies, their relationship with digital transformation and innovation, the effects of organizational culture on digital transformation, new business and income models, the importance of data and competitive advantage, digitalization in decision support processes, discussion of digital transformation project examples from different sectors.
ISL332 - Data Mining and Knowledge Discovery (2 + 1) 5
This course introduces fundamental concepts and techniques in the field of data mining and knowledge discovery within a business-oriented framework. Students will explore topics such as data collection, preprocessing, exploratory data analysis, classification, clustering, and association rule mining. They will also learn how to apply these techniques to solve business problems.
ISL411 - Computer Applications in Finance (2 + 1) 5
This course provides a foundational understanding for the practical application of financial theories using computer technology. Emphasizing the development of computer spreadsheet-based models, the course delves into interest calculations, financial instrument valuation, evaluation of financial projects, and the analysis of risk and return.
ISL414 - Entrepreneurship and Business Plan (3 + 0) 5
Fundamental concepts of entrepreneurship, personal characteristics of entrepreneurs, innovative thinking techniques and types, strategic management and planing, alternative ways of launching a business, business plan and fundamental elements of busines plan, techniques of preparing a business plan, from planning to practice, marketing, production
ISL437 - Entrepreneurship and Innovation Seminars (3 + 0) 5
Fundamental concepts of entrepreneurship, personal characteristics of entrepreneurs, innovative thinking techniques, barriers of innovation, internal and external factors of entrepreneurship, intrapreneurship, strategic management and planing, alternative ways of launching a business, business plan and fundamental elements of busines plan,
KOR301 - Korean III (3 + 0) 4
This course includes more vocabulary, structure and communicative skills at elementary level. The class activities are grouped around various themes such as occupations, hobbies, countries, and functions such as asking for and giving information, offering and responding.
MLY206 - Criminal Law (3 + 0) 5
Selected topics in substantive criminal law: principles underlying the definition of crime such as the requirements of actus reus and mens rea and general doctrines such as ignorance of fact and ignorance of law, causation, attempt, complicity and conspiracy; principles of justification and excuse with particular attention to the doctrines of
MLY305 - Tax Policy and Economic Analysis of Taxation (3 + 0) 5
Theoretical framework for taxation in the light of basic economic policies and recent approaches; tax revenues and classification in the world and in Turkey; public policies, the relationship between state budget and taxation, macro policies and tax forecasts; taxation technique and process; justice in taxation, tax burden and reflection of taxes; economic, social, environmental efficiency and optimality in the formulation and implementation of tax policies;
MLY310 - Income Distribution and Redistribution (3 + 0) 5
The issue of primary distribution with market failure within the framework of public intervention,the conceptual framework and discussions on public intervention and secondary distribution;the measurement of inequality with concepts such as inequality,equity and justice;the relationship between income distribution,taxes income distribution and social programs(such as education,health,social protection,migration,children, gender) within the framework of theoretical framework and applied studies
MLY315 - Public Finance and Treasury Operations (3 + 0) 5
Overview of the public financial system and financial management, budget and cash balance, the effect of budget deficits on the economy and calculation of budget deficits with different definitions; public finance, borrowing, debt dynamics, sustainability of debt, risks faced by debt management, debt management and treasury operations in Turkey.
MLY406 - Tax Accounting II (3 + 0) 5
Accounting and reporting of commercial profit and financial profit concepts, additions to tax base, discounts, disallowed expenses and non-taxable income; examination of balance sheet and income statement items in terms of tax legislation, accounting of tax incentives and penalties.
MLY407 - Tax Practices (3 + 0) 5
Overview of the Turkish tax system; classification of taxes: income, expenditure and wealth taxes; taxes on income: income tax, corporation tax; income and tax in the corporation tax, revenue elements, forms of liability, reductions, exceptions and exemptions; taxes, declarations, tariffs, levies and collections in income and corporation tax; tax
MLY409 - Implementation of Public Expenditure Law (3 + 0) 5
Public financial management and recent theoretical discussions;public expenditure theory,public expenditure policies and the development of public expenditures in the world and in Turkey;state budget legislation and implementation within the new scope of public expenditure law;personnel legislation and implementation in public employment, Procurement Legislation and implementation in public procurement and leasing,international legislation on public expenditures; responsibility,internal control
MLY420 - Financial Crimes (3 + 0) 5
General information about criminal law: sanctions scheme; the characteristics and basic principles of criminal law; the place of tax penal law in criminal law; a general overview of tax procedural provisions in terms of tax administration authority; replenishment assessment; sua sponte assessment; tax penalties and legal nature; criteria that