Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
5İKT320public budget2+0+02318.08.2026
Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program Economics
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course To examine the public budget and budget types, developed budget classification and systems in accordance with the public decision-making process. To explain the budget process and then to explain the stages that state expenditures and revenues go through and the control and closing processes of the budget.
Course Content 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 appropriations.
Course Methods and Techniques Lecture, Discussion.
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers None
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Bülbül, D.2023; Devlet Bütçesi, Turhan Kitabevi, Ankara
Course Notes -

Course Category
Field %100

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 % 50
Final examination 1 % 50
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 15 2 30
Mid-terms 1 30 30
Final examination 1 30 30
Total Work Load   Number of ECTS Credits 3 90

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Understand the public budget and budget types.
2 The developed budget classification systems are examined in accordance with the public decision-making process.
3 The budget process, the stages that expenditures and revenues go through, budget control and closing processes are understood.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Explanation of the basic concept of budget and historical development of budget - Prof. Dr. Nihat Edizdoğan ve Prof. Dr. Özhan Çetinkaya, Kamu Bütçesi, Ekin Kitapevi, 5. Baskı, Bursa 2014.
2 Budget principles and explanation - -
3 Explanation of budget theories - -
4 Explanation of budget systems - -
5 Explanation of the main budget types in the Turkish Budget System - -
6 Explaining the preparation phase of the budge - -
7 Classification of budget - -
8 Mid-term Exam - -
9 Presentation and approval of the budget to the Turkish Grand National Assembly and implementation of the budget - -
10 Budget implementation process and officials involved in the budget implementation process - -
11 The process of making expenditures and collecting revenues - --
12 Internal and external audit of the budget - -
13 General explanation of sanctions, competent authorities and Treasury transactions - -
14 Closing of Budget Accounts - -
15 Evaluation - -
16 Final Exam - -

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
C1 4 3 4 3 3 2 4 2 3 2 3 2
C2 3 2 4 4 5 3 2 4 3 4 3 2
C3 3 2 5 4 5 3 2 4 3 4 3 2

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