| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Define government accounting and explain its role and significance in public financial management.
- Describe the accounting transactions that occur in a public institution during an accounting period and the tools used in these transactions.
- Identify the differences between government accounting and commercial accounting practices.
- Explain the differences between the accrual-based government accounting system and the cash-based government accounting system.
- Define the functions of account classes, account groups, and accounts in the Uniform Chart of Accounts.
- Identify appropriate accounts within the Uniform Chart of Accounts and record financial transactions accordingly.
- Carry out year-end procedures related to budget accounts and operating result accounts and report the operational outcomes.
- Arrange and interpret the balance sheet, income statement, and budget implementation results of any public institution.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course explores government accounting, its link to commercial and national accounting, and key systems like Kameral, Schneider, Constant, and Logismography. The course covers global and Turkish developments, legal frameworks, public procurement law, Treasury operations, and month- and year-end procedures, focusing on challenges and solutions in Turkish government accounting. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The significance of public accounting in public financial management |
|
2nd Week |
Historical developments in public accounting |
|
3rd Week |
Introduction to public accounting and related legislation in Turkiye |
|
4th Week |
Introduction to the accounts of public administrations under central management: balance sheet accounts |
|
5th Week |
Introduction to the accounts of public administrations under central management: operational accounts |
|
6th Week |
Introduction to the accounts of public administrations under central management: budget accounts |
|
7th Week |
Financial reporting under the general government accounting regulations |
|
8th Week |
Midterm exam |
|
9th Week |
Financial reporting under the general government accounting regulations: balance sheet, budget implementation results, and operational results |
|
10th Week |
Balance sheet, budget implementation results, and operational results |
|
11th Week |
Differences between accrual-based and cash-based public accounting systems |
|
12th Week |
Fundamental differences between public accounting and commercial accounting |
|
13th Week |
International regulations in public accounting |
|
14th Week |
International regulations in public accounting |
|
| Recommended or Required Reading | Dişli, M., Aydın, B., & İpek, M. (2010). Merkezi yönetim muhasebesi (Updated 4th ed.). Ankara.
Yıldırım, Z., & Çetinkaya, Ö. (2006). Devlet muhasebesi. Ekin Kitabevi.
Kerimoğlu, B., Kızılkaya, E., Kulaksız, H., Hastürk, M., Gülşen, H., & Karaaslan, E. (2006). Tahakkuk esaslı devlet muhasebesi. Güncel Mevzuatı Araştırma ve Eğitim Derneği.
Sipahi, B., Yanık, S., & Topal, C. (2007). Devlet muhasebesi. Nobel Yayıncılık. |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
13 |
3 |
39 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 143 |
| Total Work Load / 30 (h) | 4.76 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
