Information Package / Course Catalogue
State Budget
Course Code: ML305
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Aims to give theoritical information about public budget.

Course Content

Definition, characteristics, function, principles of public budgeting, budget systems and Turkey implementation, budget process.

Name of Lecturer(s)
Prof. Recep TEKELİ
Learning Outcomes
1.To learn basic terms in Public Budgeting
2.To learn Budget Functions and Principles
3.To know different budgetings other than General Budgeting
4.To be able to know basic concepts for Strategic Planning
5.To know Analytical Budget Classification method
6.To learn the budget process in Turkey
Recommended or Required Reading
1.Tüğen, Kamil (2022); “Devlet Bütçesi,” Bassaray Matbaası, İzmir
2.Mutluer, M. Kamil, Erdoğan Öner ve Ahmet Kesik (2011); “Bütçe Hukuku,” İstanbul Bilgi Üniversitesi Yayınları, İstanbul.
3.Edizdoğan, Nihat ve Özhan Çetinkaya (2010); “Kamu Bütçesi,” Ekin Basım Yayın Dağıtım, Bursa
Weekly Detailed Course Contents
Week 1 - Theoretical
Budget Concept and Features
Week 2 - Theoretical
Development of budget
Week 3 - Theoretical
Functions of Budget
Week 4 - Theoretical
Budget Theories
Week 5 - Theoretical
Budget Principles
Week 6 - Theoretical
Deviations from Budget Principles
Week 7 - Theoretical
Deviations from Budget Principles: Types of budget in use in turkey according to law 5018.
Week 8 - Theoretical
Budget Systems
Week 9 - Theoretical
Strategic Planning and Performance Based Budgeting
Week 10 - Theoretical
Strategic Planning and Performance Based Budgeting
Week 11 - Theoretical
Analytical Budget Classification
Week 12 - Theoretical
Performance Based Programme Budget System in Turkey
Week 13 - Theoretical
Budget process in Turkey: Proposal and Approval in the parliament
Week 14 - Theoretical
Budget process in Turkey: Implementation
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment23312
Individual Work23312
Midterm Examination1819
Final Examination1819
TOTAL WORKLOAD (hours)126
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
OÇ-2
5
5
5
5
4
5
4
5
OÇ-3
5
5
4
5
4
5
4
5
4
OÇ-4
OÇ-5
OÇ-6
Adnan Menderes University - Information Package / Course Catalogue
2026