İzmir Ekonomi Üniversitesi
  • TÜRKÇE

  • VOCATIONAL SCHOOL

    Department of Accounting and Tax Applications (Turkish)

    MUH 104 | Course Introduction and Application Information

    Course Name
    Public Finance
    Code
    Semester
    Theory
    (hour/week)
    Application/Lab
    (hour/week)
    Local Credits
    ECTS
    MUH 104
    Fall/Spring
    3
    0
    3
    5

    Prerequisites
    None
    Course Language
    Turkish
    Course Type
    Elective
    Course Level
    Short Cycle
    Mode of Delivery face to face
    Teaching Methods and Techniques of the Course Discussion
    Q&A
    Lecture / Presentation
    National Occupation Classification -
    Course Coordinator -
    Course Lecturer(s)
    Assistant(s) -
    Course Objectives The aim of this course is to enable the students to analyze the influence channels of the public on the economy through public revenues and public expenditures and to examine the fiscal policies from different perspectives .
    Learning Outcomes

    The students who succeeded in this course;

    • will be able to analyze the relationship between public finance and the economy of the country.
    • will be able to analyze the effects of taxes in the economy.
    • will be able to explain the taxation system.
    • will be able to express sources and expenditure issues about public budget.
    • will be able to make interpretation on public debt
    • will be able to identify the elements of the taxations systems
    Course Description Topics such as public finance, public expenditures and incomes, principles and boundaries of taxation and effects on the economy, taxation systems and government debts will be covered.
    Related Sustainable Development Goals

     



    Course Category

    Core Courses
    Major Area Courses
    Supportive Courses
    X
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    Week Subjects Related Preparation
    1 Introduction to Public Finance, Basic Definitions and Concepts Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 13-16
    2 Structure of the Public Sector in Turkey Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 17-32
    3 Public Expenses, Classification, Multiplier Effect Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 33-38
    4 Public Expenditures in Turkey, Budget Expenditures Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 39-45
    5 Public Revenues, Definition, Classification, Tax Types Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 46-57
    6 Taxes in Turkey, Overview, Types Budget, Budget Revenues Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 58-74
    7 Public Budget, Definition, Budget Emergence Process, Management Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 75-87
    8 MID TERM EXAM MID TERM EXAM
    9 Implementation of the Budget in Turkey, Scope, Preparation, Balanced Budget Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 88-101
    10 Public Debt, Borrowing Methods Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 102-114
    11 Public Debt in Turkey Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 115-119
    12 Treasury Transactions; Public Finance and Financial Markets Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 120-132
    13 Public Goods Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 133-140
    14 Fiscal Policy Kamu Maliyesi, Dr.Mahfi Eğilmez, Ps: 141-160
    15 AN OVERVIEW -
    16 Final Final

     

    Course Notes/Textbooks

    Kamu Maliyesi, Dr.Mahfi Eğilmez, Remzi Yayınevi, Birinci Baskı: 2016, ISBN: 978-975-1708-4

    Suggested Readings/Materials

    -

     

    EVALUATION SYSTEM

    Semester Activities Number Weigthing
    Participation
    1
    10
    Laboratory / Application
    Field Work
    Quizzes / Studio Critiques
    Portfolio
    Homework / Assignments
    -
    -
    Presentation / Jury
    1
    20
    Project
    Seminar / Workshop
    Oral Exams
    Midterm
    1
    30
    Final Exam
    1
    40
    Total

    Weighting of Semester Activities on the Final Grade
    3
    60
    Weighting of End-of-Semester Activities on the Final Grade
    1
    40
    Total

    ECTS / WORKLOAD TABLE

    Semester Activities Number Duration (Hours) Workload
    Theoretical Course Hours
    (Including exam week: 16 x total hours)
    16
    3
    48
    Laboratory / Application Hours
    (Including exam week: '.16.' x total hours)
    16
    0
    Study Hours Out of Class
    16
    3
    48
    Field Work
    0
    Quizzes / Studio Critiques
    0
    Portfolio
    0
    Homework / Assignments
    -
    -
    0
    Presentation / Jury
    1
    15
    15
    Project
    0
    Seminar / Workshop
    0
    Oral Exam
    0
    Midterms
    1
    19
    19
    Final Exam
    1
    20
    20
        Total
    150

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    Program Competencies/Outcomes
    * Contribution Level
    1
    2
    3
    4
    5
    1

    To be able to explain the scope, importance and functions of the accounting process

    -
    -
    -
    -
    -
    2

    To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting

    -
    -
    -
    X
    -
    3

    To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle

    -
    -
    -
    -
    -
    4

    To be able to analyze the financial statements like balance sheet and income statement

    -
    -
    -
    -
    -
    5

    To be able to use computer related software programs and field related computer applications

    -
    -
    -
    -
    -
    6

    To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management

    -
    -
    -
    -
    -
    7

    To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange

    -
    -
    X
    -
    -
    8

    To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena

    -
    -
    -
    X
    -
    9

    To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic

    -
    -
    -
    -
    -
    10

    To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field

    -
    -
    -
    -
    -
    11

    To be able to make decisions based on the principles of professional ethics, accountability and responsibility

    -
    X
    -
    -
    -
    12

    To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment

    -
    -
    -
    -
    -
    13

    To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession

    -
    -
    -
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest


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