COURSE SYLLABUS

GOVERNMENTAL ACCOUNTING

1	Course Title:	GOVERNMENTAL ACCOUNTING
2	Course Code:	MAL3202
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:	Doç.Dr. TOLGA DEMİRBAŞ
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:	E-posta: tolga@uludag.edu.tr Telefon: 0 224 294 11 41 Adres: Uludağ Üniversitesi İİBF Maliye Bölümü Oda No 411 Görükle Kampüsü / BURSA
18	Website:
19	Objective of the Course:	The theoretical foundations of public accounting that carries out the functions of registering, classifying, summarizing, analyzing and commenting about the assets, commitments, expenditures and revenues used while presenting the public services; giving general information about the characteristic and functioning of public accounting in Turkey as well as the new approaches in this field worldwide.
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To be able to explain the differences of public accounting from commercial accounting ;
2	To be able to explain the relationship between public budget and public accounting;
3	To be able to criticize the negative sides of budget-based traditional cash-based accounting ;
4	To be able to give examples about the benefits which accruals accounting brings to public sector;
5	To be able to list prerequisites which are necessary for effectively adapting accruals accounting to public sector;
6	To be able to explain reorganization which is carried out in the field of public accounting in Turkey and the factors which cause this;
7	To be able to give examples about how to make an entry into basic public accounts in Turkey;
8	To be able to explain the problems which are faced in the field of public accounting in Turkey;

22	Course Content:

Week	Theoretical	Practical
1	The definition of public accounting, its importance, features, scope, functions, commercial accounting and its differences from national accounting
2	Classical and modern views related to public accounting and public accounting systems
3	Methods used in the accounts of public accounting, its superiority and faults
4	The developments in the field of public accounting in the world, the factors necessitate transition to accruals based public account and the New Zealand Case
5	The problems experienced in the field of public accounting in the 1990s and reorganization process
6	General principles of accounting system envisaged by Public Financial Management and Control Law No. 5018 and other legislation
7	The relationships between public accounting system and analytical budget classification and multi-year budgeting in Turkey
8	The concept, principles and standards of public accounting in Turkey
9	Chart of accounts, account and transactions related to liquid assets in the General Management Accounting Regulation
10	Accounts and transaction related to fixed assets and short-term foreign resources
11	Transactions related to long-term foreign resources, equities and operating accounts
12	Transactions related to cost accounts, budget accounts and memorandum accounts
13	Year-end transactions in the Turkish public accounting system, financial reporting and financial statistics
14	Current problems in the field of public accounting in Turkey, suggestions and general evaluation

23	Textbooks, References and/or Other Materials:	ÇETİNKAYA, Özhan & Zuhal YILDIRIM (2006). Devlet Muhasebesi, Ekin Kitabevi Yayını, Bursa. KARAARSLAN, Erkan (2005). Devlet Muhasebesi Olgusu ve Ülkemizde Devlet Muhasebesi Standartları, TÜRMOB Yayınları No 276, Ankara. SİPAHİ, Barış, Serhat YANIK & Cevdet TOPAL (2007). Devlet Muhasebesi, Nobel Yayın Dağıtım, Ankara. SOYLU, Hülya (2004). Uluslararası Çalışmalar Işığında Tahakkuk Esaslı Devlet Muhasebe ve Raporlama Sisteminin Kamu Maliyesi Yönetiminde Önemi, Maliye Bakanlığı, Ankara. Genel Yönetim Muhasebe Yönetmeliği, 08.06.2005 Tarih ve 25839 Sayılı Resmi Gazete.
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

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High