At the end of this course, the students; 1) Defines goverment accounting and explains importance of goverment accounting on public finance management 2) Explains accounting transactions in a public corporation and tools used to actualize these 3) Application differences between public accounting and private accounting 4) Differences between accrual based public accounting system and cash based accounting system 5) Explains unrelieved account planning and account classification, account grouping, account utility. 6) Records financial events with determining proper accounts to unrelieved account plan 7) Produces terminal activity result about budget accounts and activity results 8) Evaluates and regulates data about balance-sheet, activity results table and budget application result table
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
None
COURSE DEFINITION
Effective components to become important governmental accounting, commercial accounting,- national accounting - governmental accounting relations, classical and modern visions on the governmental accounting, accounting systems in governmental accounting, latest advances in the governmental accounting in the world and Turkey, general information for governmental accounting in Turkey, legal and organizational constitution, Public Procurement Law practices and governmental accounting, practices of cash, guarantees, internal and external budget advances accounts used in the accountancy, practices of expenditures, order of payments, personnel debts, revenue realizations accounts used in the accountancy, , practices of lodgments, deferred payments, coinages, treasury advances, domestic borrowings, foreign debts accounts in the accountancy, end of month, year end, closing of accounts in the accountancy, Problems and solutions about Turkish governmental accounting, latest advances in governmental
accounting.
COURSE CONTENTS
WEEK
TOPICS
1st Week
Defination of Goverment Accounting and Role and Importance on Public Financial Management
2nd Week
Historic Development of Goverment Accounting
3rd Week
Goverment Accounting in Turkey and Promotion of Related Regulation
4th Week
Promotion of Public Management Accounts of Central Management
5th Week
Promotion of Public Management Accounts of Central Management - Activity Accounts
6th Week
Promotion of Public Management Accounts of Central Management - Budget Accounts
7th Week
Financial Reporting of General Management Accounting Regulation
8th Week
MIDTERM
9th Week
Financial Reporting of General Management Accounting Regulation Balance-sheet, Budget Application Results Table and Activity Results Table
10th Week
Balance-sheet, Budget Application Results Table and Activity Results Table
11th Week
Basic Differences between Accrual Based Goverment Accounting and Cash Based Goverment Accounting
12th Week
Basic Differences between Goverment Accounting and Commercial Accounting
13th Week
International Regulations about Goverment Accounting
14th Week
Student Presentations
RECOMENDED OR REQUIRED READING
1) Mustafa DİŞLİ, Binali AYDIN ve Mustafa İPEK, Merkezi Yönetim Muhasebesi, Güncellenmiş 4. Baskı, Ankara, 2010. 2) Zuhal YILDIRIM ve Özhan ÇETİNKAYA, Devlet Muhasebesi, 2006. 3) Baki KERİMOĞLU, Eyüp KIZILKAYA, Haydar KULAKSIZ, Mesut HASTÜRK, Hamdi GÜLŞEN, Erkan KARAASLAN, Tahakkuk Esaslı Devlet Muhasebesi, Güncel Mevzuatı Araştırma ve Eğitim Derneği, 2006 4) Barış SİPAHİ, Serhat YANIK ve Cevdet TOPAL, Devlet Muhasebesi, Ankara, 2007
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
Lecture,Presentation
ASSESSMENT METHODS AND CRITERIA
Quantity
Percentage(%)
Mid-term
1
30
Assignment
1
10
Total(%)
40
Contribution of In-term Studies to Overall Grade(%)
40
Contribution of Final Examination to Overall Grade(%)
60
Total(%)
100
ECTS WORKLOAD
Activities
Number
Hours
Workload
Midterm exam
1
3
3
Preparation for Quiz
2
3
6
Individual or group work
14
3
42
Preparation for Final exam
1
30
30
Course hours
14
3
42
Preparation for Midterm exam
1
15
15
Laboratory (including preparation)
Final exam
1
3
3
Homework
1
3
3
Total Workload
144
Total Workload / 30
4,8
ECTS Credits of the Course
5
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)