ECTS - Government Accounting
Government Accounting (MLY302) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Government Accounting | MLY302 | Area Elective | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective 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 basis of state account; administrative structuring, accounts used in government accounting; collection and payment; reporting operations; problems in public accounting and proposal of solution; State Procurement Law and its functioning. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Budget activities and process | Reading related section in the book. |
| 2 | Theoretical informations about public accounting system. | Reading related section in the book. |
| 3 | Account plans and functioning of the accounts | Reading related section in the book |
| 4 | Current Assets | Reading related part of the book |
| 5 | Current accounts and implementation | Reading related part of the book |
| 6 | Short and long term liabilities and implementation | Reading related part of the book |
| 7 | Own resources and implementation | Reading related part of the book |
| 8 | Cost accounts and implementation | Reading related part of the book |
| 9 | Budget accounts and its operation | Related part of the book |
| 10 | Monograph implementation and solutions | Repeat of the related subject |
| 11 | Public accounting systems | Research about the topic |
| 12 | Turkish public accounting system | Research about the topic. |
| 13 | The closure of the budget accounts in Turkey | Reading related part of the book |
| 14 | Annual reports and final accounts law | Reading related part of the book. |
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 | X |
|---|---|
| Major Area Courses | |
| 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 | Students can learn the basic concepts, theories and methods of political science and public administration and use them in the analysis of national and global political developments and cause-effect relationships. | |||||
| 2 | It enables one to understand how policies are created and implemented in real life at the local, national, regional and/or global level, to recognize the important institutions and actors that play a role in these processes, and to know the functioning of public administration. | |||||
| 3 | It provides a basic level of knowledge about other fields related to political science and public administration disciplines (such as international relations, sociology, psychology, cultural studies, economics, law, history, etc.) and thus provides an interdisciplinary understanding that takes into account the relationships between different areas of life and establishes connections. | |||||
| 4 | Learning the use of quantitative and/or qualitative research techniques that can be used in the field of political science and public administration, software, hardware and/or technical tools that can be useful; gaining experience in designing and executing research projects to develop their application skills in this field. | |||||
| 5 | By promoting critical analytical thinking, intellectual debate and lifelong learning, the development of the ability to act with an open mind, to avoid discrimination and to be sensitive and respectful of different points of view, thus developing skills for acting in partnership. | |||||
| 6 | To develop decision-making and initiative taking, work completion and time management competencies by understanding business ethics in public administration, politics and all related fields. | |||||
| 7 | Developing communication skills, oral and written expression, presentation techniques; learning the writing principles and procedures required to write an academic article on political science and public administration disciplines. | |||||
| 8 | The aim of the course is to master the English terminology in the disciplines of political science and public administration and to gain foreign language knowledge at a level to follow the studies written in English, so that current political developments and events in various countries can be analysed comparatively. | |||||
| 9 | To know the political history of both Turkey and the world in terms of periods, important turning points and actors, to comprehend the impact of the social-historical backgrounds of countries on current political and administrative issues. | |||||
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 | ||