Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
2104003102STATE BUDGETCompulsory233
Level of Course Unit
Short Cycle
Objectives of the Course
the objective of the course is to create a full discussion related to carrying out how much and to what extent their expectations for the public sector through public budgets.
Name of Lecturer(s)
Öğr.Gör.Melahat Batu Ağırkaya
Learning Outcomes
1Describing the budget in Turkey
2learning to use the functions of public sector budgets as a tool for the Realization of the public
3learning to analyze The budget process in the various public institutions in Turkey.
4Defining the roles of actors in the budget in Turkey
5Identifing the impact of budget politics in Turkey
6Identifing problems in budget execution in Turkey
Mode of Delivery
Daytime Class
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
"1-Budget Definition 2-Budget Development 3-Budget Functions and Principles 4-Turkish budget system 5-Implementation of the Budget in Turkey 6-Financial audit"
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Public sector / budget-related concepts
2principles of budget
3Classical Budget System / Performance Budget System
4Program Budgeting System / Zero Based Budget System budget systems Implemented in Turkey, and Performance Based Budgeting
5budget systems Implemented in Turkey, and Performance Based Budgeting
6Public sector in Turkey units of the producers and types of budget
7Budget Planning of the General Management Institutions
8Preparation of Budget in the General Government Institutions
9Approval of Budget by Debating in Public Management Institutions
10Implementation of Budget in the General Government Institutions
11Treasury Operations
12Government Accounting
13Budget Audit in the General Government Institutions
14the budget process in public institutions outside General Government Institutions.
Recommended or Required Reading
Figen Anderson, Public Budgeting, Ezgi Books, 2004, Kamil Mutluer, Erdogan Oner, Ahmet Cut, Budget, Law, Bilgi University, 2005, Mr Edizdoğan, Özhan Cetinkaya, Public Budgeting, PrenticeHall, 2010.
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures14342
Self Study14228
Individual Study for Mid term Examination188
Individual Study for Final Examination11010
TOTAL WORKLOAD (hours)90
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
PO
15
PO
16
PO
17
PO
18
LO1   4              
LO2   4              
LO3   4              
LO4   4              
LO5   4              
LO6   4              
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr