1	Course Title:	PUBLIC BUDGETING
2	Course Code:	MAL3204
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	3
6	Semester:	6
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	yok
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Özhan Çetinkaya
16	Course Lecturers:	-
17	Contactinformation of the Course Coordinator:	ozhanc@uludag.edu.tr
18	Website:
19	Objective of the Course:	Learning the theoretical meaning, the history, the principles and the functions of Public Budget, and the budgetary techniques .Learning budget preparation and budgeting implementation process within the scope of Turkish Budget process as well as the preparation of plan and public procurement methods
20	Contribution of the Course to Professional Development

21

Learning Outcomes:

1 To be able to understand the budget concept and main items and To be able to learn the budget functions and principles; 2 To be able to learn and understand the budget systems and To be able to establish the relationship between the budget and plan; 3 To be able to learn the preparation of central administration’s budget ; 4 To be able to have information about public procurement ; 5 To be able to have information about budget control;

22	Course Content:

Week	Theoretical	Practical
1	The Concept of Budget and Its main items. The Characteristic and Functions of Budget.
2	The Historical Development of the Budget and Budget Principles. The Explanation of Budget Principles: Principle of universality and the exceptional implementation of the principle.
3	The Explanation of Budget Principles: Unity Principle and the exceptional implementation of the principle-1. The Explanation of Budget Principles: Principle of universality and the exceptional implementation of the principle-2.
4	The Explanation of Budget Principles: the explanation of the other principles The Overview of Budget Systems and Traditional Budget Systems.
5	Performance Budgeting System and Program Budgeting System. Planning programming and budgeting system.
6	Zero-base budgeting Performance-based budgeting system-1: general explanation of the systems operation .
7	Performance-based budgeting system-2: strategic planning in terms of the relationship between plan and budget The other means in Performance-based budgeting system: Performance Program, Annual (operating) reports .
8	The main tools for leading the budget preparation process Preparation of expense budget of general and special budgeted administrations within the scope of general management .
9	Preparation of revenue budget of general and special budgeted administrations within the scope of the general management, the completion of budget bill and its annexes The discussion and approval of central administration’s budget bill .
10	Analysis of budget law text and its annexes The organizations responsible for implementing the budget in the implementation process of central administration’s budget.
11	The process of collecting revenues and spending while implementing the central administration’s budget. Central administration’s budget and treasury transactions.
12	Central administration’s budget and allowance transactions Central administration’s budget and public accounting .
13	Public procurements in administrations within the scope of general management: Public Procurement System The completion of year-end accounts in central administration, final accounts, the budget audit and annual reports.
14	The budget process in administrations out of general and special budgeted administrations: Local administrations, social security institutions The budget process in administrations out of general and special budgeted administrations: Circulating capital enterprises, public economic enterprises, extra-budgetary funds.

23	Textbooks, References and/or Other Materials:	Nihat Edizdoğan-Özhan Çetinkaya, Public Budget, Ekin Kitabevi, Bursa, 2019.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

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ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	3	42
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	30	30
Others	1	50	50
Final Exams	1	40	40
Total WorkLoad			234
Total workload/ 30 hr			6,8
ECTS Credit of the Course			7

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 LO1 5 5 3 5 2 4 2 3 3 2 0 0 LO2 5 5 3 5 2 4 2 3 3 2 0 0 LO3 5 5 3 5 2 4 2 3 3 2 0 0 LO4 5 5 3 5 2 4 2 3 3 2 0 0 LO5 5 5 3 5 2 4 2 2 3 2 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High