Information Package / Course Catalogue
Local Government of Accounting
Course Code: YY262
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 3
Objectives of the Course

to give information to students about the accounting system and its mechanism of the municipalities.

Course Content

The concept of local government accounting, accounting system document lay out, account plans and books to be kept, Organization and practices in municipal accounting system.

Name of Lecturer(s)
Learning Outcomes
1.The structure of local government accounting and budget matters will have enough information
2.Document layout and learn the books to be kept.
3.The structure of local government will have sufficient knowledge of accounting and budget issues
4.Interpret financial statements
5.Budget preparation and can be applied
Recommended or Required Reading
1.1. Genel Bütçe Kapsamındaki Kamu İdareleri İçin Devlet Muhasebesi, Hamdi Gülşen ve Erkan Karaaslan.
Weekly Detailed Course Contents
Week 1 - Theoretical
The concept of local government accounting
Week 1 - Preparation Work
Related chapter of course book
Week 2 - Theoretical
Accounting system document lay out, account plans and books to be kept.
Week 2 - Preparation Work
Related chapter of course book
Week 3 - Theoretical
Local administrations types of income
Week 3 - Preparation Work
Related chapter of course book
Week 4 - Theoretical
The financial structure and organization of municipality administrations
Week 4 - Preparation Work
Related chapter of course book
Week 5 - Theoretical
The financial structure and organization of metropolitan municipality
Week 5 - Preparation Work
Related chapter of course book
Week 6 - Theoretical
Organization and practices in municipal accounting system
Week 6 - Preparation Work
Related chapter of course book
Week 7 - Theoretical
Organization and practices in municipal accounting system
Week 7 - Preparation Work
Related chapter of course book
Week 8 - Theoretical
Organization and practices in municipal accounting system
Week 8 - Preparation Work
Related chapter of course book
Week 9 - Theoretical
Organization and practices in municipal accounting system (Midterm Exam)
Week 9 - Preparation Work
Related chapter of course book
Week 10 - Theoretical
Budget preparation and implementation
Week 10 - Preparation Work
Related chapter of course book
Week 11 - Theoretical
Budget preparation and implementation
Week 11 - Preparation Work
Related chapter of course book
Week 12 - Theoretical
Financial reporting
Week 12 - Preparation Work
Related chapter of course book
Week 13 - Theoretical
Practice
Week 13 - Preparation Work
Related chapter of course book
Week 14 - Theoretical
Practice
Week 14 - Preparation Work
Related chapter of course book
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Midterm Examination1606
Final Examination1819
TOTAL WORKLOAD (hours)71
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
OÇ-1
5
5
4
4
5
4
3
OÇ-2
4
5
5
4
4
5
4
OÇ-3
4
4
3
3
4
3
2
OÇ-4
4
4
4
3
3
2
2
OÇ-5
5
4
4
3
2
3
2
Adnan Menderes University - Information Package / Course Catalogue
2026