Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
3EKO 211PUBLIC FINANCE I2+0+02313.10.2026
Course Details
Language of Instruction Turkish
Level of Course Unit Bachelor's Degree
Department / Program Law
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course The aim of this course is to explain the types of costs, cost elements, cost centers and cost distribution methods in production and service businesses, to calculate the cost of products produced and the cost of products sold.
Course Content Concepts related to cost accounting, classification of expenses, determination of direct raw material and material costs, determination of direct labor costs, distribution of general manufacturing costs, Order Cost, Calculation of the cost of products produced in Phase Cost Systems.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. Barış BAHÇECİ
Assistants Research Assist. Özge KAPLAN
Work Placement(s) No

Recommended or Required Reading
Resources Bilici, Nurettin, Kamu Maliyesi, 17. Baskı, Savaş Yayınevi, Ankara, 2025.

Course Category
Mathematics and Basic Sciences %20
Social Sciences %10
Field %70

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 15 3 45
Hours for off-the-c.r.stud 15 3 45
Mid-terms 1 3 3
Final examination 1 3 3
Total Work Load   Number of ECTS Credits 3 96

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Explain the basic concepts of public finance.
2 Classify public expenditure and public revenue
3 Explain the main characteristics and principles of taxation.
4 Evaluate the government budget and budget process.
5 Analyze the economic effects of fiscal policy.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Introduction to Public Finance
2 Role of Government in the Economy
3 Public goods and externalities
4 Functions of Public Finance
5 Public expenditure
6 Classification and growth of public expenditure
7 Public revenue
8 MIDTERM EXAM
9 Basic principles of taxation
10 Types of taxes and tax burden
11 Government budget and budget principles
12 Budget process
13 Budget deficit and public debt
14 Fiscal policy and economic stabilization
15 FINAL EXAMINATION

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10
All 5 5 5 5 5 5 5 5 5 5
C1
C2
C3
C4
C5

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant