COURSE SYLLABUS

PUBLIC BUDGETING

1	Course Title:	PUBLIC BUDGETING
2	Course Code:	MLY3204
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:	None
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:	Prof. Dr. Özhan Çetinkaya Prof. Dr. Tolga Demirbaş
17	Contactinformation of the Course Coordinator:	E-posta: ozhanc@uludag.edu.tr İş yeri tel: 0224 294 10 73 Adres: Bursa Uludağ Üniversitesi İİBF Maliye Bölümü, Görükle Kampüsü, Nilüfer/BURSA
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	By comprehending the theoretical structure of the public budget, it contributes to the understanding of current developments regarding the preparation, implementation and supervision stages of budgeting.

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:	1. Nihat Edizdoğan-Özhan Çetinkaya, Kamu Bütçesi, Ekin Kitabevi, Bursa, 2019. 2. Figen Altuğ, Kamu Bütçesi, Beta Basım Yayın, İstanbul, 2020. 3. Kamu Bütçesinde Yeni Yaklaşımlar, Ed. Figen Altuğ, Ahmet Kesik, Murat Şeker, Seçkin Yayıncılık, Ankara, 2013. 4. 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu
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	Measurement and evaluation is made with multiple choice test questions and written questions.
Information	This course is evaluated with a relative evaluation system.

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	20	20
Others	1	10	10
Final Exams	1	40	40
Total WorkLoad			154
Total workload/ 30 hr			5,13
ECTS Credit of the Course			5

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

	PQ2	PQ3	PQ5	PQ6	PQ7	PQ8	PQ9	PQ10	PQ11	PQ12
LO1	3	2	0	2	2	1	1	1	1	1
LO2	3	1	0	1	1	0	1	1	1	2
LO3	3	0	0	2	0	0	1	1	1	3
LO4	3	1	1	2	2	1	1	1	1	3
LO5	3	0	0	2	2	1	1	1	1	2

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High