Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH112 - ACCOUNTING AND TAX PRACTICES

Code: MUH112

Course Title: PUBLIC FINANCE

Theoretical+Practice: 2+0

ECTS: 3

Year/Semester of Study

1 / Spring Semester

Level of Course

Short Cycle Degree Programme

Type of Course

Optional

Department

ACCOUNTING AND TAX PRACTICES

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

MEHMET ALİ PARLAK (maliparlak@nevsehir.edu.tr)

Name of Lecturer(s)

MEHMET ALİ PARLAK,

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

With this course the student; to learn the basic concepts of public finance and to have information about the types of public revenues and public expenditures.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Can comprehend the subject of public finance and its relationship with other branches of science.	PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.	Examination
LO-2	Can make the distinction between Public Income and Public Expenditure.	PO-5 Follow the regulations related to the profession and have the fundamental notion of law.	Examination
LO-3	Can explain the subject of public goods, externality and taxation principles.	PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
In this course, the subject of Public Finance, the place of public in economic activities, types of Public Goods, Public Revenues and Public Expenses, Externalities, Classification of Taxes, Principles of Taxation are examined. In addition, the State Debt is informed about.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Subject of Public Finance, Relation with Other Sciences.	Lecture / Question - Answer
2	Economic Activities of Public Sector	Lecture / Question - Answer
3	Public Goods, Semi-Public Goods, Special Goods, Club Goods	Lecture / Question - Answer
4	Externalities	Lecture / Question - Answer
5	Public Expenditure and Increase Causes	Lecture / Question - Answer
6	Theoretical Approaches to Public Expenditures	Lecture / Question - Answer
7	Classification of Public Expenditures	Lecture / Question - Answer
8	mid-term exam
9	Public revenue	Lecture / Question - Answer
10	Taxes and Classification	Lecture / Question - Answer
11	Principles of Taxation	Lecture / Question - Answer
12	Basic Concepts Related to Tax	Lecture / Question - Answer
13	Government Debts	Lecture / Question - Answer
14	State Budget	Lecture / Question - Answer
15	Fiscal Policy	Lecture / Question - Answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Susam, N. (2020). Kamu maliyesi (Temel kavramlar ve esaslar). İstanbul: Beta.
Required Course instruments and materials
Projector, Textbook

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)	2	14	28
Outside Class
a) Reading	3	12	36
b) Search in internet/Library			0
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	2	8
mid-term exam	1	1	1
Own study for final exam	4	4	16
final exam	1	1	1
			0
			0
Total work load;			90