Niğde Ömer Halisdemir Üniversitesi Logo T.C. NIGDE UNIVERSITY
FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES - PUBLIC FINANCE
COURSE DESCRIPTION
PRE. COURSES
Ders Tipi Ders Teorik Pratik AKTS
Preparation MLY0000 ENGLISH(PREP CLASS) 0 0 0
1. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory ATA1015 ATATURK PRINCIPLES AND THE HISTORY OF REVOLUTION I 2 0 2
Atatürk İlkeleri ve İnkılâp Tarihi Dersinin Amacı İnkılap ve İnkılapla Alakalı Kavramlar Osmanlı Devletinin Yıkılışı XIX. Yüzyılda Osmanlı Devletinde Yenilik Hareketleri Osmanlı Devletinin Son Döneminde Devleti Kurtarmaya Yönelik Fikir Akımları XX. Yüzyıl Başlarında Osmanlı Devletinin Durumu Mondros Ateşkes Antlaşması Sonrası Memleketin Durumu Milli Mücadeleye Hazırlık Dönemi Büyük Millet Meclisinin Açılması ve Çalışmaları Büyük Millet Meclisinin Açılışından Sonraki Siyasi ve Askeri Gelişmeler Lozan Barış Antlaşması, Önemi ve Sonuçları
Compulsory ENF1021 BASIC COMPUTER 2 2 3
Bilgisayara Giriş ve Donanım, İşletim Sistemleri ve Uygulama Yazılımları, Windows İşletim Sistemi, Microsoft Word, Microsoft Excel, Microsoft PowerPoint, İnternet Kullanımı, Bilişim Teknolojileri
Compulsory MLY1001 INTRODUCTION TO PUBLIC FINANCE 3 0 4
The concept to the Public Finance, its Definition, The Relation Between Public Finance and the Other Sciences, Public Income Definition and Arms, Public Income Types, Tax Theory and its Application
Compulsory MLY1003 INCRODUCTION TO ECONOMICS I 3 0 4
Consumer behavior and demand; general equilibrium: pure exchange economy, first and second welfare theorems; production theory and costs; theory of the firm and industry structure; analysis of perfectly competitive markets; market failures: monopoly, externalities, public goods and asymmetric information
Compulsory MLY1005 ACCOUNTING I 3 0 4
The course, the basic equivalence of accounting (assets = source equivalent), accounting and accounting process, accept the General Accepted Accounting Principles, the Uniform Chart of Accounts systematic, cash flows, stock movements, movements of commercial goods,VAT transactions and commercial debit / credit accounting procedures will be explained.
Compulsory MLY1007 MATHEMATICS 3 0 4
Preliminaries and Functions, Limit and conuntiunity, differentiation, the applications of differentiaiton, ıntegration, definitie integration, the techniques of calculating integration
Compulsory MLY1009 BASIC CONCEPS OF LAW 3 0 4
Giving basic and universal concepts in accordance with systematic nature of law, characterizing law quality, tha application in terms of time and place. Characterizing branches of law (public, private and mixed branches of law) the reasons of discrimination, the main features of discrimination.
Compulsory TDL1011 TURKISH LANGUAGE I 2 0 2
Dil ve Diller: Dil Millet İlişkisi, Dil Kültür İlişkisi Yeryüzündeki Diller ve Türk Dilinin Dünya Dilleri arasındaki Yeri; Kaynakları bakımından Dil AileleriTürk Yazı Dilinin tarihi gelişimi; Eski Türkçe, Orta Türkçe, Divanü Lügat-it Türk, Atabetü'l- Hakayık, Harezm Türkçesi, Eski Türkiye Türkçesi (Eski Anadolu Türkçesi) ; Yeni Türkçe Dönemi, Modern Türkçe Dönemi, Batı, Güney Batı Türkçesi) , Türkiye Türkçesi, Doğu ( Kuzey ) Doğu Türkçesi) , KaratayTürkçesi, Ses Bilgisi (FONETİK) , Ses ve sesin oluşumu, büyük ve küçük ünlü uyumu, Türkçedeki başlıca ses olayları; Türkçe'nin ses özellikleri, Türkçe'nin hece yapısı, cümle vurgusu. Şekil Bilgisi (MORFOLOJİ- BİÇİM BİLGİSİ) , şekil bakımından kelimeler, kökler, gövdeler, ekler (yapım ekleri, çekim ekleri) , anlatım ve vazifeleri bakımından kelimeler; isimler, sıfatlar, zamirler, fiiller, fiil çekimi, şekil ve zaman ekleri, fiilimsiler, edatlar, fiilden türeyenler ve isimden türeyenler, anlam bilimi; kelimede anlam, kelimenin anlam çerçevesi
Compulsory YDL1013 FOREIGN LANGUAGE I 3 0 3
Öğrencilerin, somut ihtiyaçları dile getiren günlük hayatta sık kullanılan ifadeleri ve basit cümleleri anlayabilmeleri ve bunlarla kendilerini ifade edebilmeleri, kendilerini ve başkalarını tanıtabilmeleri, başka insanların kişisel bilgilerine yönelik sorular sorabilmeleri ve bu tür sorulara yanıt verebilmeleri için gerekli temel konuları ( verb to be, Simple Present, can, can't, a/an, some, any, object pronouns, there is / are, have got, past of to be, Simple Past, etc.) içermektedir.
2. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory ATA1016 ATATÜRK PRINCIPLES AND THE HISTORY OF REVOLUTION II 2 0 2
Türk İnkılâp Hareketleri, Atatürk Dönemi Türk Dış Politikası, Türk İnkılâbının Temel İlkeleri (Atatürk İlkeleri), Bütünleyici İlkeler, Atatürk’ün Hastalığı ve Ölümü, İsmet İnönü’nün Cumhurbaşkanı Seçilmesi ve İsmet İnönü Dönemi (1938–1950), II. Dünya Savaşı, Demokrat Parti İktidarı ve Adnan Menderes Dönemi (1950–1960), Askeri Darbeler ve Türkiye Cumhuriyeti (1960–1980), 12 Eylül 1980 Darbesi ve Sonrasında Türkiye
Compulsory MLY1002 PUBLIC FINANCE 3 0 4
Examination of the public sector and public services, public expenditures in the development of qualitative and quantitative, comparative evaluation, identification of public revenues, tax examination of the theory, local government finance, state-owned enterprises, and borrowing. Budget and budget systems, fiscal policies, a brief introduction to the theory.
Compulsory MLY1004 INTRODUCTION TO ECONOMICS II 3 0 4
This introductory course, including economic life, economic events, economic event, the parties, their modes of behavior, utility and profit maximization, formation of National Income, Money and functions, basic issues such as economic growth, and economic systems will be seen.
Compulsory MLY1006 ACCOUNTING II 3 0 4
Based on TFRS/TMS, uniform account plan, and the tax legislations, deposit issues, accrual issues, depreciation issues, short and long term liabilities, shareholder accounts, profit and loss accounts and the cost accounts are considering in this course. There are many practises are done to facilitiate to learn subjects. Also some special issues such as deprication is considered solely. At the end, all issues about trial balance, profit and loss statement and also financial position statement will have been tought.
Compulsory MLY1008 BUSINESS AND ECONOMY MATHEMATICS II 3 0 4
Compulsory MLY1010 CONSTITUTIONAL LAW 3 0 4
Constitutional developments in the Ottoman and Republican era,the fundamental characteristics of the Republic of Turkey in 1982 Constitutional, the fundamental rights and freedoms, legislature,chosen Turkish Grand National Assembly's members, legal status, internal structure and working order of Turkish Grand National Assembly, legislative function, duties and powers of Turkish Grand National Assembly, executive, President of the Republic, Council of Ministers, regulatory processes of executive bady (statutory decress, regulation, by-law), the extraordinary administration proceedings, judicial, constitutional jurisdiction, issues of changing the constitution.
Compulsory MLY1018 SOCIOLOGY 3 0 3
Compulsory TDL1012 TURKISH LANGUAGE II 2 0 2
Kelime grupları, kelimelerin gerçek, yan ve mecaz anlamları, Deyimler, ikilemeler, terimler, dil yanlışları, Türkçenin cümle yapısı, cümle öğeleri, cümle çözümlemeleri, roman, makale, deneme, şiir gibi yazılı anlatım türleri, sunum, rapor ve tutanak örnekleri, dilekçe, iş mektubu ve Özgeçmiş (CV) yazma, karşılıklı konuşma ve tartışma gibi anlatım türleri
Compulsory YDL1014 FOREIGN LANGUAGE II 3 0 3
Öğrencilerin, güncel hayatla ilgili cümleleri ve sıkça kullanılan ifadeleri anlayabilmeleri (kendileri, aileleri, iş ve yakın çevreleri, alışveriş vb. ile ilgili bilgileri), gerekli durumlarda anlaşılır ve bildik konuların doğrudan aktarımını yapabilmeleri, temel seviyedeki anlatımlarla kendilerini, eğitimlerini, yakın çevrelerini ve doğrudan ihtiyaca yönelik durumlarını anlatabilmeleri için Yabancı Dil I dersini temel alan ve devamı olan konuları (Present Continuous, adverbs of manner, comparison of adjectives, superlative adjectives, prefer + noun/-ing form, will, Present Perfect, have to/ don’t have to, wh- questions, be going to for intentions and plans, infinitive of purpose, verbs + infinitive/-ing form etc.) içermektedir.
3. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory MLY2001 MICROECONOMICS I 3 0 4
This course firstly handles the utility theory and then move on to consumers and producers optimization. It concludes with perfect competition markets in short and long run.
Compulsory MLY2003 MACROECONOMICS I 3 0 4
National income accounting and the basic macroeconomic indicators; aggregate demand, consumption and the multiplier; goods and money markets in the IS-LM model framework; monetary policy, fiscal policy and the crowding out effect; exchange rate and the balanace of payments; fixed and flexible exchange rate regimes, capital mobility and the Mundell-Fleming model
Compulsory MLY2005 TAX LAW I 3 0 5
Basic concepts of tax law, concepts of tax claimant, tax debtor and taxpayer, taxation process, cases which decrease or remove tax debts, tax crimes and tax judgment.
Compulsory MLY2007 THEORY OF PUBLIC FINANCE 3 0 5
Public Services and their characteristics, description and significance of public expenditures, measurement of public expenditures. Law of growth and increase of public expenditures, changes in the structure of public expenditures, types of public expenditures, control and effectiveness of public expenditures, functions of public expenditures, pecuniary income, public debt.
Compulsory MLY2009 ADJUSTING ENTRIES IN ACCOUNTING 3 0 4
Conceptual terms, extend of end term issues, accounting procedures for balance sheet accounts, accounting procedures for profit/loss statement aacounts: cost of sales and expenses, incomes, and estimating profit/loss and the preparing of financial statements.
Compulsory MLY2011 ADMINISTRATIVE LAW 3 0 4
Explaining basic principles of administrative law, fountainheads of administrative organization, functioning of administration, civil servants, public goods.
Compulsory MLY2013 COMMERCIAL LAW 3 0 4
Compulsory MLY2015 1 0 2
4. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory MLY2002 MICROECONOMICS II 3 0 4
Monopoly, Oligopoly, Monopolistic Competition, Labor Markets, Capital Markets, General Equilibrium Analysis
Compulsory MLY2004 MACROECONOMICS II 3 0 4
Determination of the price, aggregate supply and demand relationship; inflation, unemployment and the theories of the Phillips curve; consumption hypotheses; investment models; money demand theories; central banking and the monetary policy.
Compulsory MLY2006 TAX LAW II 3 0 5
Basic concepts of tax law, concepts of tax claimant, tax debtor and taxpayer, taxation process, cases which decrease or remove tax debts, tax crimes and tax judgment.
Compulsory MLY2010 LOCAL GOVERNMENT FINANCE 3 0 5
GoveThe welfare gains from multiple fiscal units: decentralization theorem, the optimum size of local authorities, the Tiebout hypothesis, the source of local government revenue, intergovernmental grants, the local government in Turkey and intergovernmental fiscal relations
Compulsory MLY2014 PRECIOUS DOCUMENT LAW 3 0 4
Compulsory MLY2016 STATISTICS 3 0 4
Compulsory MLY2018 SCIENTIFIC RESEARCH METHODS 3 0 4
5. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory MLY3001 PUBLIC ECONOMY 3 0 5
Compulsory MLY3003 TURKISH TAX SYSTEM I 3 0 5
Examination of present types of tax in Turkish tax system
Compulsory MLY3005 GOVERNMENT DEBTS 3 0 5
Compulsory MLY3007 FISCAL POLICY I 3 0 5
Elective MLY3011 FISCAL RELATIONSHIP BETWEEN TURKEY EU 3 0 5
Turkey-EU Relations, Economical Perspective of Turkey-EU Relations, Social Perspective of Turkey-EU Relations, Public Finance in EU and Turkey, EU Tax Harmonization and Turkey
Elective MLY3013 FINANCIAL STATEMENTS ANALYSIS 3 0 5
Financial Statements: Definition, Importance, Objectives of issue, classification, qualifications necessary, Balance Sheet and Income Statement Items An Investigation of Analysis, Financial Analysis Definition and Importance, Types of Financial Analysis, Financial Analysis Methods, Additional Financial Statements, Inflation Environment Financial Analysis, Sample Applications.
Elective MLY3017 HISTORY OF TURKISH PUBLIC FINANCE 3 0 5
The aim of this course is to analyse of fiscal events by historical.
Elective MLY3019 CIVIL LAW 3 0 5
Explaining the Civil Laws basic principle, fountainheads, persons law, goods law (possession, register of title deeds, ownership, limited real right).
Elective MLY3021 CRIMINAL LAW 3 0 5
Elective MLY3023 INTERNATIONAL ENERGY POLICIES 3 0 5
Elective MLY3025 BASIC ECONOMETRY 3 0 5
Elective USD3051 CURRENT BIOTECHNOLOGY 3 0 5
Elective USD3053 HISTORY OF ART 3 0 5
Elective USD3055 PROFESSIONAL ENGLISH 3 0 5
Elective USD3057 3 0 5
Elective USD3059 WEB DESIGN FOR EVERYONE 2 0 5
Elective USD3061 PROJECT PROCESSES AND MANAGEMENT 2 0 5
Elective USD3069 NEWS ANALYSIS 1 2 5
Elective USD3071 ARABIC RELIGIOUS AND LITERATURE MYTHS 2 0 5
Elective USD3073 METHODS OF MEMORYING THE QURAN 2 0 5
Elective USD3081 REPRODUCTIVE HEALTH FOR YOUTH 2 0 5
Elective USD3083 SELF KNOWLEDGE AND AWARENESS 2 0 5
Elective USD3085 HEALTHY LIFE AND PROTECTION FROM DISEASES 2 0 5
Elective USD3087 SCIENTIFIC PROJECT PREPARATION AND REPORTING 2 0 5
Elective USD3089 2 0 5
Elective USD3091 CRISIS COMMUNICATION 2 1 5
6. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory MLY3002 PUBLIC ECONOMICS II 3 0 5
Positive economics, field applications, current data
Compulsory MLY3004 TURKISH TAX SYSTEM II 3 0 5
Examination of present types of tax in Turkish tax system
Compulsory MLY3006 PUBLIC BUDGET 3 0 5
Govermet budget,fiscal events,description of budget,historical and institutional development of budget,principles and the functions of budget,exceptions of budget and the turkish case,preparation of it and beginning to force,controlling of budget,the implication of budgetary subsidy,turkish budgetary system and the model ofstratejik plan and performans budget.
Compulsory MLY3008 FISCAL POLICY II 3 0 5
Definition of poverty, measures of poverty, macroeconomics of fiscal policy, fiscal policy design in low-income countries, the role of public spending and taxation in poverty alleviaiton.
Elective MLY3012 TURKISH ECONOMY 3 0 5
General condition of Turkish economy, national income, employment, foreign trade, analysis of fundamental sectors (agriculture, industry and services sector), income distribution, economics development and the review of Turkish economic development.
Elective MLY3014 SPECIAL TOPICS IN PUBLIC ECONOMICS 3 0 5
Change of economic perception, paradigm shift in public economics
Elective MLY3018 DEBT LAW 3 0 5
Elective MLY3022 INTERNATIONAL ORGANIZATIONS 3 0 5
Elective MLY3024 SOCIAL POLICY 3 0 5
Elective MLY3026 TURKISH POLITICAL THOUGHT 3 0 5
Elective USD3050 RECENT DEVELOPMENTS IN PHYSICS 3 0 5
Elective USD3052 CIVILIZATION HISTORY 3 0 5
Elective USD3054 DECISION MAKING TECHNIQUES 3 0 5
Elective USD3056 CURRENT ISSUES IN FINANCE 3 0 5
Elective USD3060 NATURAL DISASTERS 2 0 5
Elective USD3066 SAIR AND ITS RESOURCES 2 0 5
Elective USD3068 MAIN SUBJECTS OF THE QUR'AN 2 0 5
Elective USD3070 CLOTHING HISTORY 2 0 5
Elective USD3080 CURRENT AND POPULAR MUSIC 2 0 5
7. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Compulsory MLY4000 GRADUATION THESIS 0 2 5
1. Information on proper spelling fluent and scientific rules. 2. Correct use of Turkish and Writing. 3. Topics of Investigation and Recommendations Bringing interpretation. 4. Topics of Investigation present orally.
Elective MLY4005 CORPORATE ACCOUNTING 3 0 5
General description of the companies, collective enterprises and limited liability companies, organizations, organizational processes, capital changes, income distribution and accounting of the liquidation process sample cases, joint-stock companies, limited liability companies and limited liability companies, establishment of capital divided into shares, preparation of articles of association, organizational records, capital changes, removal of bonds, dividend distribution and liquidation procedures accounting for merging companies
Elective MLY4011 MONETARY THEORY AND POLICY 3 0 5
An overview of the financial system; the function and the definition of money; financial markets and interest rates; financial structure, banking and the management of financial institutions, banking industry; central banking and the control of monetary policy; the money supply process; the tools of monetary policy and the conduct of monetary policy; monetary theory, the quantity theory of money and inflation; theories of money demand; monetary policy theory; transmission mechanisms of monetary policy
Elective MLY4021 PUBLIC FINANCE AUDITING 3 0 5
Financial management, financial management and control of public institutions, public finance, the basic principles of the use of public kaynağınını, ministers and top managers' accountability, public administration budgets, the central government budget law, principles of implementation of budgets, spending, revenue collection, annual reports and final accounts, movable and immovable properties, public accounts and financial statistics, internal control, internal audit, external audit
Elective MLY4027 TAX JUDGMENT 3 0 5
Information about tax disputes by providing information in the field of tax judgment.
Elective MLY4029 INTERNATIONAL PUBLIC FINANCE 3 0 5
To give information about transfer pricing, international double taxation, multinational corporations, global public goods and services and international financial institutions.
Elective MLY4031 PUBLIC CHOICE THEORY 3 0 5
Basic principles such methodological individualism, the principle of rationality and maximand and political exchange as will be examined. Failure of economics of the public sector will be discussed in the name of nesciance and irrelevance of the rational voters, rent seeking, logrolling, political myopia, difficulty of unanimously principles, public goods and services and the median voter theory and the social cost of the government?s scale will be analyzed.
Elective MLY4033 INTERNATIONAL ECONOMICS 3 0 5
Classical foreign trade theory, foreign trade theory of supply, foreign trade theory of demand, general equilibrium analysis of foreign trade theory, modern foreign trade theories, economic growth and foreign trade theory
Elective MLY4035 TAX PENALTY AND ENFORCEMENT LAW 3 0 5
Explanation of basic concepts of tax penalty and executive law.
Elective MLY4037 EXECUTION AND BANKRUPTCY LAW 3 0 5
Elective MLY4039 CAPITAL MARKETS AND SECURITIES ANALYSIS 3 0 5
Elective MLY4041 INTERNATIONAL FINANCIAL REPORTING STANDARDS 3 0 5
Elective MLY4043 PROFESSIONAL ENGLISH 3 0 5
Elective USD4053 HISTORY OF SCIENCE 3 0 5
Elective USD4055 CURRENT ISSUES IN BUSINESS 3 0 5
Elective USD4057 CURRENT ISSUES IN FINANCE 3 0 5
Elective USD4059 ROBOTIC CODING 2 0 5
Elective USD4061 CLIMATE CHANGE AND ITS IMPACTS 2 0 5
Elective USD4067 ISLAM, HUMAN RIGHTS AND DEMOCRACY 2 0 5
Elective USD4069 TODAY'S WORD PROBLEMS 2 0 5
Elective USD4071 HISTORY OF JEWELERY ART 2 0 5
Elective USD4073 EXPERIMENTAL ART 2 0 5
Elective USD4081 HEALTH TOURISM 3 0 5
Elective USD4083 HOME ACCIDENTS PREVENTION AND SAFETY IN CHILDREN 2 0 5
Elective USD4085 CINEMA AND ART 3 0 5
8. SEMESTER COURSES
Ders Tipi Ders Teorik Pratik AKTS
Elective MLY4006 PARAFISCAL REVENUE FINANCE 3 0 5
In general topics such as the content of the course, basic assumptions of Public Choice, Law and Economics Approach, State Growth and the State's failure Anatomy, Information Problems in the political process, the failure of democracy in Public Choice Perspective, Game Theory, Evaluation of Approaches to Public Choice bureaucratic behavior, Political Decision-Making Process interest Groups and Rent-Seeking can be specified.
Elective MLY4026 ENTREPRENEURSHIP 3 0 5
Definition of entrepreneurship, entrepreneurship and economy, definition of small business, impact of entrepreneurial business, who are the entrepreneurs, start to become an entrepreneur company, management, production, marketing, finance, business plan development and description of activities.
Elective MLY4028 ACCOUNTING AUDITING 3 0 5
Elective MLY4030 BUSINESS TAXATION 3 0 5
Elective MLY4032 ECONOMICS OF STATE-CONTROLLED ENTERPRISES. 3 0 5
Identification of the State Economic Enterprises.
Elective MLY4034 ECONOMIC GROWTH AND DEVELOPMENT 3 0 5
Elective MLY4036 ECONOMIC CRISIS AND PUBLIC FINANCE 3 0 5
Elective MLY4038 BUDGETING IN ENTERPRISES 3 0 5
Elective MLY4040 COST ACCOUNTING 3 0 5
Elective MLY4042 INTERNATIONAL TAXATION 3 0 5
Elective MLY4044 BUSINESS AND SOCIAL SECURITY LAW 3 0 5
Elective MLY4046 INTERNATIONAL POLITICAL ECONOMY 3 0 5
Elective USD4052 POLITICS AND CULTURE 3 0 5
Elective USD4056 GAME PROGRAMMING 2 0 5
Elective USD4066 THE HISTORY OF THE SPREAD OF ISLAM 2 0 5
Elective USD4068 CHARACTER AND VALUES EDUCATION 2 0 5
Elective USD4072 EXHIBITION MAKING 2 0 5
Elective USD4078 COMMUNITY SERVICE PRACTICES 2 0 5
Elective USD4080 REPRODUCTIVE HEALTH IN RISKY GROUPS 2 0 5