TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	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