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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | 2nd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | KAMU POLİTİKASI VE İŞLETMECİLİĞİ (YL) (TEZLİ) | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | AHMET TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| Businesses in to teach strategic planning and performance based budgeting. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Understanding the importance of budgeting. |
PO-7 Analyze elements of political and administrative systems and design institutional systems based on these elements; have the ability to activate the process of decision making and co-ordination mechanisms which are effective in the process of institutionalization, |
Examination |
| LO-2 | Prepare the budget. |
PO-7 Analyze elements of political and administrative systems and design institutional systems based on these elements; have the ability to activate the process of decision making and co-ordination mechanisms which are effective in the process of institutionalization, |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Budget Concept and Functions, budgeting systems and current issues in budgeting. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Budget Concept and Functions | Lecturing, question and answer, brain storming. |
| 2 | Historical Development of Budget | Lecturing, question and answer, brain storming. |
| 3 | Budget development, functions, budget theories | Lecturing, question and answer, brain storming. |
| 4 | Performance based budgeting and analytical budget classification based on strategic planning | Lecturing, question and answer, brain storming. |
| 5 | In Turkey the implementation of the budget, the budget preparation process in Turkey. | Lecturing, question and answer, brain storming. |
| 6 | Use of budgetary appropriations and changes to the budget in practice. | Lecturing, question and answer, brain storming. |
| 7 | Public procurement system | Lecturing, question and answer, brain storming. |
| 8 | mid-term exam | |
| 9 | Treasury operations | Lecturing, question and answer, brain storming. |
| 10 | Performance Budget System | Lecturing, question and answer, brain storming. |
| 11 | Proforma Balance Sheet and Income Statement | Lecturing, question and answer, brain storming. |
| 12 | Preparation of annual reports | Lecturing, question and answer, brain storming. |
| 13 | Preparation of annual reports | Lecturing, question and answer, brain storming. |
| 14 | Current Issues in Budgeting | Lecturing, question and answer, brain storming. |
| 15 | Current Issues in Budgeting | Lecturing, question and answer, brain storming. |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Haftacı, Vasfi (2015) İşletmelerde Bütçe ve Kontrol, Umuttepe Yayınları | |
| Required Course instruments and materials | ||
| textbook, internet and article. | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 8 | 10 | 80 |
| b) Search in internet/Library | 5 | 6 | 30 |
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 4 | 3 | 12 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 5 | 3 | 15 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 181 | ||