SAKARYA UNIVERSITY FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES DEPARTMENT OF PUBLIC FINANCE ECTS INFORMATION PACKAGE

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1 SAKARYA UNIVERSITY

FACULTY OF ECONOMIC AND ADMINISTRATIVE SCIENCES DEPARTMENT OF PUBLIC FINANCE

ECTS INFORMATION PACKAGE 2006-2007

Head of the Department : Dr. Aytaç EKER, PhD Professor

Tel. : +90 264 295 6364

Fax : +90 264 346 0332

E-mail : eker@sakarya.edu.tr

ECTS Coordinator : Dr. N.Tolga SARUÇ, PhD Leicester University Assistant Professor Phone : +90 264 295 6360 Fax : +90 264 346 0332 E-mail : tolgasaruc@hotmail.com Address: Esentepe Kampusu Sakarya Universitesi

İktisadi ve İdari Bilimler Fakultesi 54187

Adapazari, SAKARYA, TURKEY

Phone : +90 264 295 6360-6362-6364 E-mail : maliye@sakarya.edu.tr

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2 Contents

1. General Information

2. Faculty Members

3. Undergraduate Program

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3 General Information about Department of Public Finance

Department of Public Finance of Sakarya University, involving undergraduate and postgraduate programs. Sakarya University is one of the best universities in Turkey and the Public Finance Department at Sakarya is one of the largest and most rapidly developing departments in the country.

Public Finance undergraduate program offers full fundamental course to the students and

graduates of the department pursue careers mainly in public sector, but wide ranges of private sector opportunities are also available.

Public Finance Department consists of four sub-departments which are as follows: • Public Finance Theory

• Fiscal Policy

• Fiscal Law

• Budget and Fiscal Planning

Public Finance lies at the intersection of many social sciences such as economics, law, accounting, politics, psychology, sociology, history and organisation studies. While, students are expect to have basic knowledge all of these areas at the end of the course, the main aim of the department is to give insight in the theory and practice of public finance, public economics and taxation.

Public Finance courses are run as a four-year undergraduate degree program. In addition, it offers, under the direction of the Institute of Social Sciences, Master degree in Public Finance. Currently, there are 1 Professor, 1 visiting Professor, 4 Assistant Professors, and 4 Research Assistants. Totally, the department has 343 undergraduate and 28 master students.

Majority of the teaching staff are capable of lecturing in English and some of them can teach in German and French languages.

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4 2. Department and Academic Staffs

Sub-Departments Head of the Sub-Department Academic staff

Public Finance Theory

Assistant Professor Dr. N.Tolga SARUÇ E-mail: ntsaruc@sakarya.edu.tr Tel : +90 264 295 6360 Research Assistant Fatih YARDIMCIOĞLU E-mail:fyoglu@sakarya.edu.tr Hakan YAVUZ Email:hyavuz@sakarya.edu.tr Fiscal Policy Professor Dr. Aytaç EKER

E-mail: aeker@kosgeb.gov.tr Tel : +90 264 295 6364

Assistant Professor Dr. Habib YILDIZ E-mail: hyildiz@sakarya.edu.tr

Tel : +90 264 295 6359

Fiscal Law Assistant Professor Dr. Temel GÜRDAL E-mail: tgurdal@sakarya.edu.tr Tel : +90 264 295 6357 Research Assistant Metin KÜÇÜK E-mail: mkucuk@sakarya.edu.tr Budget and Fiscal

Planning

Assistant Professor Dr. Nurullah ALTUN E-mail: naltun@sakarya.edu.tr

Tel : +90 264 295 6338

Research Assistant Cahit ŞANVER

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5 3. Undergraduate Courses

Code Course Name T+P Credit C/E ECTS Semester Year

MLY 101 Public Finance I 2+0 2 C 5 1st Semester 1st Year İŞL 151 Business Administration 3+0 3 C 4 1st Semester 1st Year İŞL 103 Accounting I 3+0 3 C 3 1st Semester 1st Year KYÖ 105 Introduction to Law 3+0 3 C 3 1st Semester 1st Year

IKT 109 Economics I 2+0 2 C 4 1st Semester 1st Year

EKO 111 Mathematics I 3+0 3 C 3 1st Semester 1st Year

YDB 145 English I 2+0 2 C 3 1st Semester 1st Year

TDB 143 Turkish I 2+0 2 C 2 1st Semester 1st Year

ATA 141 Principles of Ataturk and History of Turkish Revolution I 2+0 2 C 2 1st Semester 1st Year

YDB German I 2+0 2 C 2 1st Semester 1st Year

YDB French I 2+0 2 C 2 1st Semester 1st Year

Total 21+0 22 29 1st Semester 1st Year

MLY 102 Public Finance II 2+0 2 C 5 2nd Semester 1st Year İKT 102 Economics II 2+0 2 C 4 2nd Semester 1st Year KYÖ 154 Research Methods in Social Sciences 2+0 2 C 4 2nd Semester 1st Year KYÖ 150 Constitutional Law 3+0 3 C 3 2nd Semester 1st Year

KYÖ 152 Sociology 2+0 2 C 3 2nd Semester 1st Year

İŞL 104 Accounting II 3+0 3 C 3 2nd Semester 1st Year EKO 114 Mathematics II 3+0 3 C 3 2nd Semester 1st Year

YDB 146 English II 2+0 2 C 2 2nd Semester 1st Year

TDB 144 Turkish II 2+0 2 C 2 2nd Semester 1st Year

ATA 142 Principles of Ataturk and History of Turkish Revolution II 2+0 2 C 2 2nd Semester 1st Year

YDB German II 2+0 2 C 2 2nd Semester 1st Year

YDB French II 2+0 2 C 2 2nd Semester 1st Year

Total 23 23 31 2nd Semester 1st Year

MLY 201 Public Finance Theory 2+0 2 C 3 3rd Semester 2nd Year

MLY 203 Tax Law I 2+0 2 C 3 3rd Semester 2nd Year

ENS 239 Information Technology Applications 2+1 3 C 3 3rd Semester 2nd Year

EKO 251 Statistics I 3+0 3 C 4 3rd Semester 2nd Year

İŞL 251 Accounting Procedures 2+0 2 C 3 3rd Semester 2nd Year İŞL 253 Financial Management 2+0 2 C 3 3rd Semester 2nd Year İKT 263 Microeconomics 3+0 3 C 4 3rd Semester 2nd Year İKT 205 Economic History 2+0 2 C 3 3rd Semester 2nd Year KYÖ 261 Public Administration 3+0 3 C 4 3rd Semester 2nd Year

Total 21+1 22 30 3rd Semester 2nd Year

MLY 202 Theory of Taxation 2+0 2 C 3 4th Semester 2nd Year

MLY 204 Tax Law II 2+0 2 C 3 4th Semester 2nd Year

MLY 206 History of Public Finance 2+0 2 C 3 4th Semester 2nd Year EKO 252 Statistics II 3+0 3 C 4 4th Semester 2nd Year ENS 240 Information Technology 2+1 3 C 3 4th Semester 2nd Year İŞL 252 Corporate Accounting 2+0 2 C 3 4th Semester 2nd Year CEKO

214 Obligation Law 2+0 2 C 3 4th Semester 2nd Year

KYÖ 254 History of Political Thought 2+0 2 C 4 4th Semester 2nd Year İKT 250 Macroeconomics 3+0 3 C 4 4th Semester 2nd Year

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Year MLY 301 Turkish Tax System I 3+0 3 C 3 5th Semester 3rd Year

MLY 303 Budget 3+0 3 C 3 5th Semester 3rd Year

EKO 351 Econometrics 3+0 3 C 4 5th Semester 3rd Year İŞL 365 Commercial Law 2+0 2 C 3 5th Semester 3rd Year İKT 357 History of Economic Thought 2+0 2 C 3 5th Semester 3rd Year İKT 361 Economic Policy 2+0 2 C 4 5th Semester 3rd Year İKT 351 Turkish Economy 2+0 2 C 4 5th Semester 3rd Year MLY 315 Para-fiscal Corporations and Revenues 2+0 2 E 3 5th Semester 3rd Year MLY 317 Privatization and Public Enterprises 2+0 2 E 3 5th Semester 3rd Year MLY 319 Sociology of Public Finance 2+0 2 E 3 5th Semester 3rd Year İKT 365 Growth Theory and Technological Innovation 2+0 2 E 3 5th Semester 3rd Year İKT 363 Economics of Information 2+0 2 E 3 5th Semester 3rd Year İŞL 375 Human Resources Management 2+0 2 E 3 5th Semester 3rd Year İŞL 371 Management and Organisation 2+0 2 E 3 5th Semester 3rd Year İŞL 379 Quality Management Systems 2+0 2 E 3 5th Semester 3rd Year ULİ 355 International Relations 2+0 2 E 3 5th Semester 3rd Year

Total 20+0 20 24 5th Semester 3rd Year

MLY 302 Turkish Tax System II 3+0 3 C 4 6th Semester 3rd Year MLY 304 Public Accounting 2+0 2 C 3 6th Semester 3rd Year

MLY 306 Public Debt 2+0 2 C 4 6th Semester 3rd Year

MLY 308 Public Economics 2+0 3 C 4 6th Semester 3rd Year KYÖ 352 Administrative Law and Law of Administrative Judicial Procedure 3+0 3 C 3 6th Semester 3rd Year İŞL 370 Cost Accounting 3+0 3 C 3 6th Semester 3rd Year IKT 358 Monetary Theory and Policy 2+0 2 C 3 6th Semester 3rd Year MLY 316 Health Economics 2+0 2 E 3 6th Semester 3rd Year MLY 318 Policy of Income Distribution 2+0 2 E 3 6th Semester 3rd Year MLY 320 Cost and Benefit Analysis 2+0 2 E 3 6th Semester 3rd Year KYÖ 324 Law of Execution and Insolvency 2+0 2 E 3 6th Semester 3rd Year KYÖ 358 Political Science 2+0 2 E 3 6th Semester 3rd Year ULİ 360 European Union and Turkey 2+0 2 E 3 6th Semester 3rd Year ULİ 352 Political History 2+0 2 E 3 6th Semester 3rd Year

İŞL 384 Auditing 2+0 2 E 3 6th Semester 3rd Year

İŞL 386 Investment Management 2+0 2 E 3 6th Semester 3rd Year ÇEK 350 Labour Economics 2+0 2 E 3 6th Semester 3rd Year

Total 22+0 22 24 6th Semester 3rd Year

MLY 401 Fiscal Policy I 2+0 2 C 5 7th Semester 4th Year MLY 403 Tax Justice Law 2+0 2 C 5 7th Semester 4th Year MLY 405 Tax Applications 2+0 2 C 6 7th Semester 4th Year MLY 407 Local Government Finance 2+0 2 C 5 7th Semester 4th Year

ÇEK 453 Labour Law 3+0 3 C 3 7th Semester 4th Year

MLY 411 Defence Economics 2+0 2 E 3 7th Semester 4th Year MLY 413 Economics of Education 2+0 2 E 3 7th Semester 4th Year MLY 415 International Tax Law 2+0 2 E 3 7th Semester 4th Year KYÖ 461 Law of Development 2+0 2 E 3 7th Semester 4th Year KYÖ 457 Criminal Law 2+0 2 E 3 7th Semester 4th Year KYÖ 451 Human Rights Law 2+0 2 E 3 7th Semester 4th Year İŞL 475 Legal Instrument Law 2+0 2 E 3 7th Semester 4th Year İŞL 461 Capital Markets 2+0 2 E 3 7th Semester 4th Year İŞL 463 Financial Statement Analysis 2+0 2 E 3 7th Semester 4th Year ULİ 459 Turkish Foreign Policy 2+0 2 E 3 7th Semester 4th Year

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7 Semester

MLY 402 Fiscal Policy II 2+0 2 C 5 8th Semester 4th Year MLY 404 Tax Debts Collection Law 2+0 2 C 5 8th Semester 4th Year MLY 406 Graduation Project 4+0 4 C 10 8th Semester 4th Year İKT 460 International Economic Theory 2+0 2 C 4 8th Semester 4th Year MLY 410 Public Finance Administration and Audits 2+0 2 E 3 8th Semester 4th Year

MLY 412 Tax Audits 2+0 2 E 3 8th Semester 4th Year

MLY 414 Transportation Economics 2+0 2 E 3 8th Semester 4th Year MLY 416 European Union and Tax Law 2+0 2 E 3 8th Semester 4th Year MLY 418 E-Commerce and Taxation 2+0 2 E 3 8th Semester 4th Year MLY 420 Academic English for Public Finance 2+0 2 E 3 8th Semester 4th Year İKT 462 Economic Integration 2+0 2 E 3 8th Semester 4th Year KYÖ 458 Regulations of Contracting-out 2+0 2 E 3 8th Semester 4th Year KYÖ 460 Public Goods 2+0 2 E 3 8th Semester 4th Year

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8 4. Content of Undergraduate Courses

1. Semester

Code Course Name T+P Credit C/E ECTS Semester Year

MLY 101 Public Finance I 2+0 2 C 5 1st Semester 1st Year İŞL 151 Business Administration 3+0 3 C 4 1st Semester 1st Year İŞL 103 Accounting I 3+0 3 C 3 1st Semester 1st Year KYÖ 105 Introduction to Law 3+0 3 C 3 1st Semester 1st Year

IKT 109 Economics I 2+0 2 C 4 1st Semester 1st Year

EKO 111 Mathematics I 3+0 3 C 3 1st Semester 1st Year

YDB 145 English I 2+0 2 C 3 1st Semester 1st Year

TDB 143 Turkish I 2+0 2 C 2 1st Semester 1st Year

ATA 141 Principles of Ataturk and History of Turkish Revolution I 2+0 2 C 2 1st Semester 1st Year

YBD German I 2+0 2 C 2 1st Semester 1st Year

YBD French I 2+0 2 C 2 1st Semester 1st Year

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Public Finance I MLY 101

ECTS Credits:5 1st Year - 1st Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Prof. Dr. Aytaç EKER

Aim and Objectives: The general objective of this course is to introduce the main subject of public finance in a beginner level. At the end of the course students are expect to have basic knowledge of public finance.

Course Contents

1. Introduction to Public Finance 2. Public Sector Activities 3. Public Expenditure 4. Public Revenues

5. Tax Theory and Practice

6. The Principles of Taxation, Tax Burden, The Classification of Taxes and, The Factors Effecting tax incidence

7. Mid-term Exam

8. Introduction to Public Debt, Need for Public Debt and the classification of it 9. Introduction to Public Budget and Public Budget Theories

10. Principles of Public Budget and the Budgeting System in Turkey

11. Application of Budget, Collection of Revenues, and the Audit of Budget

12. Introduction to Fiscal Policies, development of them, and the main aims of the Fiscal Policies

13. The Schools about the Effectives of Fiscal Policies

14. Fiscal Policies for fair income distribution and development Assessment Methods

One written midterm exams (35%), one essay(5%), two quiz (10%) and one midterm final exam (50%) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading Textbook

ALTUN N. ve diğerleri, (2004), Kamu Maliyesi, Sakarya, Sakarya Kitabevi EKER A, Kamu Maliyesi (2004),izmir

Recommended Reading

Cullis, J. and Jones, P. (1998), Public Finance and Public Choice, Oxford University Press, New York.

Nadaroğlu H., (1996), Kamu Maliyesi Teorisi, İstanbul, 9. Baskı, , Beta Yayınları Uluatam Ö., (1999), Kamu Maliyesi, Ankara , İmaj Yayınevi

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10

Business Administration İŞL 151

ECTS Credits: 3 1st Year - 1st Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assoc. Prof. Dr. Mehmet Barca and Assoc. Prof. Dr.Remzi Altunışık

Aims and Objectives: The objective of this course is to provide students with basic concepts regarding business administration such as basic definitions of management and business, classification of business, main topics in establishing a business organizations including site selection and size of the organization.

Course Content:

1. Introduction to business and management

2. Management science and early developments in business 3. Foundations of management science

4. Evolution of business and management practices 5. Basic concepts in business administration

6. General classification of business organizations

7. Classification of business organizations in terms of business law 8. Classification of business organizations in terms of structure 9. Mid-term exam

10.Basic procedures in establishing a business 11.Decisions concerning size of business 12.Site selection procedures for a business 13.Developments in business administration 14.Review of topics for the term

Assessment Methods

One midterm exam (25%), Homework (15%), Two quizzes (10%), Final exam (50%) Prerequisites

None

Textbook/Recommended Reading Textbook

Mucuk İ., Modern İşletmecilik, Türkmen Kitabevi.

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11

Accounting I İŞL 103

ECTS Credits: 3 1st Year - 1st Semester / Undergraduate Compulsory

3 Hours a Week Lectures: 3 h/week In Turkish

Lecturer(s): Assistant Professor Dr. Selahattin Karabınar

Aims and Objectives: The objective of this course is to learn how to work duoble-enrty systems in accounting, preparing the finicial statements ie. balance sheets, income statements, trial balance sheets

Course Content:

1. General Terms, i.e. business, accounting, financial events, financial statement users, assets, liability

2. The equableness of accounting assets=liabilities

3. Account concepts, the rules of accounts, debts and credits terms 4. Documents and Ledger in Accounting,

5. Process of accounting

6. General Accepted Accounting Principles 7. Turkish Uniform of Chart of Accounting 8. The accounting of cash movements 9. The accounting of securities

10.The accounting of Inventories

11.Value Add Tax and Accounting of VAT 12.Borrowings and Receivables

13.General Practices I 14.General Practices II Assessment Methods

One midterm exam (70 %), Homework (10 %), Two quizzes (20 %), Project (%), Final exam (50 %)

Prerequisites: None

Textbook/Recommended Reading

Karabınar,S., (2004). Genel Muhasebe, Sakarya, Sakarya Kitabevi Turkey Ataman, U., (2001). Genel muhasebe, Istanbul:Turkmen Kitabevi

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12

Introduction to Law KYÖ 105

ECTS Credits: 3 1st Year - 1st Semester / Undergraduate Compulsory

3 hours a Week Lectures: 3 h/week In Turkish

Lecturer(s): Assoc. Professor Dr. Ömer ANAYURT

Aim and Objectives: The general objective of this course is to provide students with foundations and sources of law; legal systems; codification; classification of law and legal systems; national and international law; constitutional law; administrative law; personal relations, family law (of succession); legal entities; property and ownership; rights and liabilities.

Course Contents

1. Sources of social order rules 2. Law and sanction

3. Classifications of sanction 4. The main branches of law 5. Private law 1

6. Private law 2 7. Public law 1 8. Public law 2 9. Sui generis laws

10.Turkish Positive Law and its problems 11.Practice of law

12.Rights and its classifications 13.Responsibility in law

14.Turkish procedural law Assessment Methods

One written midterm exam (%15), one essay (%5), two quizzes (10+10) and one final exam (%60) at each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Anayurt Ö., (2004), Hukuka Giriş ve Hukukun Temel Kavramları, Ankara, Seçkin Yayınları Gözler K., (2000), Hukuka Giriş, Bursa , Ekin Kitabevi

Bilge N., (2003)Hukuk Başlangıcı, Ankara, Turhan Kitabevi Kalabalık H., (2003),Temel Hukuk, İstanbul, Değişim Yayınları

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13

Economics I İKT 109

ECTS Credits: 4 1st Year - 1st Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week in Turkish

Lecturer(s): Prof. Dr. Salih ŞİMŞEK

Aim and Objectives: To introduce the basic subjects of economics to the students, to constitute substructure of microeconomics at second year

Course Contents

1. General view to economic life, general concepts, economic event and its sides 2. Famine law, Homo economicus, behaviour and behaviour forms of the sides 3. Market, Demand and affecting factors it, getting demand function

4. Supply and affecting factors it, getting supply function 5. Market balance and changes in market balance

6. Elasticity: Demand and Supply Elasticity, calculating forms and comments 7. Consumption balance, Utility analysis

8. Production theory: decreasing product law, 9. Short term production costs

10.Mid-term Exam

11.Long term production costs and production association scale 12.Short term firm balance in full competition market

13.Long term firm balance in full competition market 14.Monopoly firm balance

Assessment Methods

One written midterm exams (%30), one essay (%10), two quiz (%10) and one midterm final exam (%50) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Şimşek S. ve AYDIN M. K., (2003),İktisat Bilimine Giriş, Adapazarı ,Değişim Yayınları Güçlü S., (1994), İktisada Giriş, Adapazarı, Sakarya Üniversitesi Yayınları

Parasiz İ., (1996), İktisadın ABC’si, Bursa, Ezgi Kitabevi Yayınları Alkin E., (1992), İktisat, İstanbul, Filiz Kitabevi Yayınları

Iyibozkurt, E., (1994), İktisada Giriş, Bursa, Ezgi Kitabevi Yayınları

Özgüven A., (1991), İktisat Bilimine Giriş, İstanbul, Filiz Kitabevi Yayınları Manisali E., (1994), İktisada Giriş, Der Yayınları, İstanbul

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14

Mathematics I EKO 111

ECTS Credits: 3 1st Year - 1st Semester / Undergraduate Compulsory

3 Hours a week Lectures : 3 h/week In Turkish

Lecturer(s): Assistant Professor Dr. Fuat SEKMEN

Aim and Objectives: In this course, I will focus on key mathematical principles in order to understand both economic theory and economic analysis.

Course Contents

1. Mathematics and economic relationship 2. Linear Models in economics

3. Matrix algebra

4. Economic applications of matrix algebra 5. Mid-term Exam

6. Non-linear models and differential calculus 7. Derivatives and economics

8. Optimization

9. Optimization in economic analysis 10.Functions of more than two variables 11.Constrained optimization

12.Integration

13.Further topics in calculus

14.Exponential functions, continuous growth and differential equations Assessment Methods

One written midterm exams (% 35), one essay (% 2), two quizzes (% 3) and one final exam (% 40) at the each semester.

Prerequisite/Recommended None

Textbook/Recommended Reading

Glass, J.C. (2000). İktisatta Matematiksel Yöntemlere Giriş

Wisniewski, M.(2001). Introductory Mathematical Methods in Economics Rosser, M. Basic Mathematics for Economists

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15

English I YDB 145

ECTS Credits: 2 1st Year - 1st Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): İlhan UÇAR

Aim and Objectives: The general aim of this course is to give the main skills for English including greetings and main needs as an introduction.

Course Contents 1. Introduction

2. Greetings and introducing yourself.

3. Numbers 1-100 and how to give personal information. 4. Describing your family

5. Telling the time and talking about daily routines. 6. Expressing likes and dislikes.

7. Mid-term exam.

8. Telling the routines, likes and dislikes of other people. 9. Prepositions.

10.Describing where things are.

11.Giving and understanding directions. 12.Talking about routines.

13.Using present continuous tense for the things that happen now. 14.General revision.

Assessment Methods

One written midterm exam (%40), one essay (%6), two quiz (%4) and one midterm final exam (%60) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

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16

Turkish I TDB 143

ECTS Credits: 2 1st Year - 1st Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Instructor(s): Ilhan Ucar

Aim and Objectives: The general objective of this course is to introduce the main subject of Turkish language and to develop basic language skills in a beginner level: Effective oral and written communication. At the end of the course students are expect to have basic knowledge of Turkish language.

Course Contents:

1. What is language? The importance of language for a nation, language and thought 2. The historical milestones of Turkish language. The place of Turkish among other

languages of the world

3. The current usage of Turkish language around the world. Applications of effective usage of spoken language

4. How to write an application letter and a resume. The correct usage of capital letters, comma, and full stop.

5. The regional expressions, dialects. Coordinating Conjunctions (de/da and ki). semicolon, colon,

6. Written and spoken language. A question making preposition (mi), Numbers, and the ellipsis mark.

7. Composition

8. The parts of speech. quotation marks, and compound words 9. The sound structure in Turkish. The apostrophe.

10.The effective speech, and sound structure 11.Mid-term

12.Parts of speech, syllables.

13.Adverbs, proverbs, and prepositions 14.Adverbs, proverbs, and prepositions Assessment Methods

One written mid-term exam (%25), quiz (%15), homework (%10), and a final exam (%50). Prerequisite/Recommended

None

Textbook/Recommended Reading Ergin, M.(1962). Turk Dil Bilgisi. Istanbul

Gülensoy, T. (2000) Türkçe El Kitabı. Genişletilmiş 6. baskı, Ankara:Akçağ Yayınları The Notes given by Lecturer and the other materials regarding the lesson.

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17 Principles of Ataturk and History of Turkish Revolution I ATA 141 ECTS Credits: 2 1st Year – 1st Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Instructor A. ARI

Aim and Objectives: The aim of the course is to familiarise students with the principles of Atatürk and the history of Turkish Republic

Course Contents

1. Introduction to the course: The aim of the course

2. The fall of the Ottoman Empire and the Rise of the Republic: The Reform Movement 3. The fall of the Ottoman Empire and the Rise of the Republic: The Reform

Movement-Limited government

4. The fall of the Ottoman Empire and the Rise of the Republic: Political ideas at the turn of the Century

5. Geopolitics of the Ottoman Empire 6. Overthrow of the Sultan Abdulhamid 7. The Balkan wars

8. The First World war

9. Establishment of the Republic and Ataturk: Openenin of the Grand National Assembly

10.Lozan Treaty

11.Abolition of the Khalifete 12.Atatürk and his Principles

13.A general evaluation of the course Assessment Methods

One written midterm exams (%50), and one midterm final exam (%50) at each semester Prerequisite/Recommended

None

Textbook/Recommended Reading

Akyüz Y. Ve diğerleri (1997), Atatürk İlkeleri ve İnkılap Tarihi, Ankara: Yükseköğretim Kurulu Yayınları

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18

German I YDB

ECTS Credits: 2 1st Year – 1st Semester / Undergraduate Elective

2 Hours a Week Lectures: 2 h/week In German

Lecturer(s):H.İ.MERCAN

Aim and Objectives: The general objective of this course is to initiate students to learn a second foreign language and develop their skills in this language

Course Contents

1. Greetings on German, introduce themselves, use numbers, 2. Auction of the numbers until 1000,

3. “Der Artikel” Article in the 1. Case, Speech dialogues 4. Negation of the article and learn the Possesivartikels 5. Verbs with vowel change

6. Article in 2. Case, Accusative in the case

7. Topics within the range regional studies for people geography only vintages and references find out

8. Exam Week

9. Read texts as term work with homework read 10.Accusative repeat

11.Current information from the range international relations on the basis German text articles

12.References for international relations and regional studies from writing the text find out, Modalverben-1 work on and sentences on the basis Modalverb form

13.Short dialogue texts listen and to sequels, Interview provide 14.A short repetition, Quiz over previous lessons

Assesment Methods

One written midterm exams (%30), one essay (%10), two quiz (%10) and one midterm final exam (%50) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

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19

French I YDB

ECTS Credits: 2 1st Year - I Semester / Undergraduate Elective

2 Hours a Week Lectures: 2 h/week In French

Lecturer(s): Assistant Professor Dr. N. MUSAOĞLU

Aim and Objectives: The general objective of this course is to initiate students to learn a second foreign language and develop their skills in this language

Course Contents

1. Alphabet français et la prononciation de certainnes lettres 2. La prononciation de certainnes lettres

3. Exercices de prononciation : les nasales 4. Exercices de prononciation-les diphtongues 5. L’emploi des articles

6. L’article indéfini

7. L’article défini et l’article défini contracté, Le sujet de genre 8. Exam Week

9. Exercices sur des mots masculins 10.Exercices sur des mots féminins 11.Accord des articles

12.La formation des compléments du nom 13.Des exercices sur les compléments du nom 14.Lecture et traduction

Assessment Methods

One written midterm exams (%30), one essay (%10), two quiz (%10) and one midterm final exam (%50) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Baraillard, P.,(2000), Les Relations Internationales, Que sais-je, Presses Universitaires de France

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20 2. Semester

Code Course Name T+P Credit C/E ECTS Semester Year

MLY 102 Public Finance II 2+0 2 C 5 2nd Semester 1st Year İKT 102 Economics II 2+0 2 C 4 2nd Semester 1st Year KYÖ 154 Research Methods in Social Sciences 2+0 2 C 4 2nd Semester 1st Year KYÖ 150 Constitutional Law 3+0 3 C 3 2nd Semester 1st Year

KYÖ 152 Sociology 2+0 2 C 3 2nd Semester 1st Year

İŞL 104 Accounting II 3+0 3 C 3 2nd Semester 1st Year EKO 114 Mathematics II 3+0 3 C 3 2nd Semester 1st Year

YDB 146 English II 2+0 2 C 2 2nd Semester 1st Year

TDB 144 Turkish II 2+0 2 C 2 2nd Semester 1st Year

ATA 142 Principles of Ataturk and History of Turkish Revolution II 2+0 2 C 2 2nd Semester 1st Year

YDB German II 2+0 2 C 2 2nd Semester 1st Year

YDB French II 2+0 2 C 2 2nd Semester 1st Year

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21

Public Finance II MLY 102

ECTS Credits: 5 1st Year – 2nd Semester / Undergraduate 1 Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Prof. Dr. Aytaç EKER

Aim and Objectives:The general objective of this course is to offer intermediate knowledge of public finance. At the end of the course students are expect to have basic knowledge of public finance.

Course Contents

1. The economies of Public Debt

2. Budget Theory and Principles of Budgeting 3. Preparation, approval and audits of Budget 4. The Turkish Budget System

5. The instruments of fiscal policies and the main aim of them 6. Fiscal Policies for inflation

7. Mid-term Exam

8. Fiscal Policies for deflation 9. Fiscal Policies for stagflation 10.Economic development

11.Optimal taxation and income distribution 12.International issues in public finance

13.Public sector failure and public expenditure growth 14.Local governments

Assessment Methods

One written midterm exams (35%), one essay (5%), two quiz (10%) and one midterm final exam (50%) at the each semester.

Prerequisite/Recommended None

Textbook/Recommended Reading Textbook

ALTUN N. ve diğerleri, (2004), Kamu Maliyesi, Sakarya, Sakarya Kitabevi EKER A., Kamu Maliyesi, (2004), İzmir

Recommended Reading

Cullis, J. and Jones, P. (1998), Public Finance and Public Choice, Oxford University Press, New York.

Nadaroğlu H., (1996), Kamu Maliyesi Teorisi, İstanbul, 9. Baskı, , Beta Yayınları Uluatam Ö., (1999), Kamu Maliyesi, Ankara , İmaj Yayınevi

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22

Economics II İKT 102

ECTS Credits: 4 1st Year - 2nd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week in Turkish

Lecturer(s): Prof. Dr. Salih ŞİMŞEK

Aim and Objectives: To introduce the basic subjects of economics to students, To constitute substructure of macroeconomics at second year

Course Contents

1. To review the economic life from the macro perspective

2. Basic macro economic concepts: National income, Consumption, Investment, Unemployment, Labour.

3. Consumption, Investment expenditures and Saving

4. Introduction to national income analysis: Total supply and demand functions 5. Multiplier and accelerator analysis

6. State intervention to economic life and effects on national income balance 7. Money: Its position in economic life, Its functions and features

8. Monetary theory and policy: The subjects interested in money supply and demand 9. Relations between the money supply and national income

10.Mid-term Exam

11.Income Distribution and difficulties in the calculations. 12.Economic Growth Analysis

13.International economic relations and Economic thought systems 14.General structures and of economic systems

Assessment Methods

One written midterm exams (%30), one essay (%10), two quiz (%10) and one midterm final exam (%50) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Şimşek S. ve AYDIN M. K., (2003),İktisat Bilimine Giriş, Adapazarı ,Değişim Yayınları Güçlü S., (1994), İktisada Giriş, Adapazarı, Sakarya Üniversitesi Yayınları

Parasiz İ., (1996), İktisadın ABC’si, Bursa, Ezgi Kitabevi Yayınları Alkin E., (1992), İktisat, İstanbul, Filiz Kitabevi Yayınları

Iyibozkurt, E., (1994), İktisada Giriş, Bursa, Ezgi Kitabevi Yayınları

Özgüven A., (1991), İktisat Bilimine Giriş, İstanbul, Filiz Kitabevi Yayınları Manisali E., (1994), İktisada Giriş, Der Yayınları, İstanbul

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23 Research Methods In Social Sciences KYÖ 154 ECTS Credits: 4 1st Year – 2nd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assistant Professor Dr. H. AL

Aim and Objectives: The aim of the course is to introduce students to the theories and practical implications of research methods.

Course Contents

1. Science, knowledge, scientific knowledge,

2. Philosophy of science, Major issues in philosophy of science 3. Basic elements of scientific methods

4. Concepts, hypothesis, control of hypothesis,

5. Importance of research in social sciences and examination of hypothesis. 6. Development of hypothesis and theory.

7. Stages of research

8. Collection of data and methods of evaluation. Use of library, 9. Classification of research,

10.Information about introduction and conclusion 11.Information about chapters

12.Rules of writing, page’s order, 13.Rules of quotation

14.Methods of footnote Assessment Methods

One written midterm exams (%10), one essay (%40), two quizzes (%10) and one midterm final exam (%40) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Seyidoğlu H., (1992), Bilimsel Araştırma ve Yazma El Kitabı, 4. Baskı, İstanbul, Güzem Yayınları

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24

Constitutional Law KYÖ 150

ECTS Credits: 3 1st Year – 2nd Semester / Undergraduate Compulsory

3 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assoc. Professor Dr. Ömer ANAYURT

Aim and Objectives: The general objective of this course is to provide students with theoretical and conceptual background on constitutionalism; constitutional judiciary, history of Turkish constitution, enforcement and amendments of Constitution of 1982; Grand National Assembly, The President of The Republic; The Council of Ministers; Judiciary in The Constitution of 1982.

Course Contents

1. Meaning of constitution, sources of constitutional law 2. Constitutionalism, classification of constitutions 3. Introducing and amending constitutions

4. Constitutional Review

5. Notion of state and its elements 6. Classifications of states

7. The principle of the separation of powers and classifications of government 8. Historical background of Turkish constitutionalism

9. General principles of 1982 Constitution 10.Characteristics of the Republic

11.Fundamental rights, restrictions and suspension

12.Functions and Powers of the Turkish Grand National Assembly (Legislative powers) 13.Executive powers (President of the Republic and Council of Ministers)

14.Higher Courts (Judiciaries) Assessment Methods

One written midterm exam (%15), one essay (%5), two quizzes (10+10) and one final exam (%60) at each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Erdoğan, M., (2004), Anayasa Hukukuna Giriş, Ankara

Gözler K., (2004), Anayasa Hukuku, (Giriş ve Türk Anayasa Hukuku), Bursa, Ekin Kitabevi 1982 Anayasası, (2004), Seçkin Yayınevi, Ankara

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25

Sociology KYÖ 152

ECTS Credits: 3 1st Year – 2nd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2h/week In Turkish

Lecturer(s): Assistant Professor Dr. İ.HAŞLAK

Aim and Objectives: The aim of the course is to introduce students to the historical development of sociology and its basic concepts

Course Contents

1. Introduction to the field: What is sociology? Subject-matter of sociology

2. Birth and historical development of sociology : Comte, Simon, Marx, Durkheim and Weber Methods of Research in sociology

3. Sociology and other social science branches 4. Sub-fields of sociology

5. Culture: Values; language and social interaction Birth and historical development of sociology and its importance

6. Gender

7. Social norms and deviance

8. Stratification and stratification systems 9. Social institutions: The family and education 10.Social institutions: Religion

11.Social change. Characteristics and theories 12.Population and urbanisation

13.Methods of research in sociology

14.A general evaluation and the recent developments in sociology Assessment Methods

One written midterm exam (%35), one essay (%5), two quizzes (%10) and one midterm final exam (%50) at each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Giddens, A.(2000), Sosyoloji, Yayına hazırlayanlar, Hüseyin Özel-Cemal Güzel, Ankara: Ayraç Yayınevi

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26

Accounting II İŞL 104

ECTS Credits: 3 1st Year -2nd Semester / Undergraduate Compulsory

3 Hours a Week Lectures: 3 h/week in Turkish

Lecturer(s): Assistant Professor Dr. Selahattin KARABINAR

Aims and Objectives: The objective of this course is to learn how to work duoble-enrty systems in accounting, preparing the finicial statements ie. balance sheets, income statements, trial balance sheets

Course Content:

1. Deposits, guaranty in accounting

2. Employers salary, bill of employers wages 3. Non-currents assets

4. Depreciations of non-currents assets 5. Income Accounts, Charges Accounts 6. Calculating the Loss/Profit of a firm

7. Costs accounting accounts in Uniform Chat of Accounts

8. Special Accounts in Uniform Chart of Accounts: i.e. consignee transactions 9. The Accounts of Constructions Contracts

10.Correction of error entries in accounting 11.General Practices I

12.General Practices II

13.General Practices I in computer 14.General Practices II in computer Assessment Methods

One midterm exam (70 %), Homework (10 %), Two quizzes (20 %), Final exam (50 %) Prerequisites:

None

Textbook/Recommended Reading

Karabınar,S., (2004). Genel Muhasebe, Sakarya, Sakarya Kitabevi Turkey Ataman, U., (2001). Genel muhasebe, Istanbul:Turkmen Kitabevi

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27

Mathematics II EKO 114

ECTS Credits: 3 Year – 2004 Semester: Fall / Undergraduate Compulsory

2 Hours a Week Lectures : 2 h/week in Turkish

Lecturer(s): Assistant Professor Dr. Fuat SEKMEN

Aim and Objectives: In this course, I will focus on key mathematical principles in order to understand both economic theory and economic analysis.

Course Contents

1. Constrained optimization 2. Continue

3. Comparative static’s and concave programming 4. Integration

5. Further topics in calculus

6. Exponential functions, continuous growth and differential equations 7. Midterm Exam

8. An introduction to dynamics 9. Continue

10.Calculus of variations 11.Continue

12.Optimal control theory 13.Continue

14.Final Exam Assessment Methods

One written midterm exams (% 35), one essay (% 2), two quizzes (% 3) and one final exam (% 40) at the each semester.

Prerequisite/Recommended None

Textbook/Recommended Reading

Glass, J.C. (2000). İktisatta Matematiksel Yöntemlere Giriş

Wisniewski, M.(2001). Introductory Mathematical Methods in Economics Rosser, M. Basic Mathematics for Economists

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28

English II YDB 146

ECTS Credits: 2 1st Year – 2nd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): İlhan UÇAR

Aim and Objectives: The general aim of this course is to give the main skills for English including advanced grammer properties and conditional sentences.

Course Contents

1. Introduction and telling the aim of the lesson 2. To talk abot the abilities

3. Adjectives and their order 4. Adverbs and how they’re used 5. Comparison of adjectives

6. Questions and answers in the simple past tense 7. Midterm Exam

8. Present Perfect Tense and its two main uses

9. Past continuous and Past continuous interrupted with past simple 10.The use of ‘will’ and ‘going to’ to tell the actions in the future 11.The way the past tenses fit togerther-Past Perfect Tense 12.The Use of Past Perfect Continuous Tense

13.Conditional Sentenses 14.General Revision of the term Assessment Methods

One written midterm exam (%40), one essay (%6), two quiz (%4) and one midterm final exam (%60) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

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29

Turkish II TDB 144

ECTS Credits: 2 1 st Year - 2nd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Instructor(s): Ilhan UCAR

Aim and Objectives: The general objective of this course is to introduce the main subject of Turkish language and to develop basic language skills in a beginner level: Effective oral and written communication. At the end of the course students are expect to have basic knowledge of Turkish language

Course Contents:

1. Adverbs, proverbs, and prepositions, effective speech practices, grammar, and punctuation

2. Adverbs, proverbs, and prepositions, effective speech practices, grammar, and punctuation

3. Words (nouns, and adjectives)

4. Words (pronouns, coordinating, correlative, and other conjunctions) 5. Words (verbs and verb tenses)

6. Prepositions, and compound words 7. Idioms, compound words

8. Crafting sentences 9. Crafting sentences 10.Constructing paragraphs

11.Composition, writing a research paper 12.Composition, writing a research paper 13.Editing and revising

14.Editing and revising Assessment Methods

One written mid-term exam (%25), quizzes (%15), homework (%10), and a final exam (%50).

Prerequisite/Recommended None

Textbook/Recommended Reading Ergin, M.(1962). Turk Dil Bilgisi. Istanbul

Gülensoy, T. (2000) Türkçe El Kitabı. Genişletilmiş 6. baskı, Ankara:Akçağ Yayınları The Notes given by Lecturer and the other materials regarding the lesson.

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30 Principles of Atatürk and History of Turkish Revolution II ATA 142 ECTS Credits: 2 1stYear – 2 st Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Instructor A. ARI

Aim and Objectives: The aim of the course is to familiarise students with the principles of Atatürk and the history of Turkish Republic

Course Contents

1. Introduction to the course: The aim of the course 2. The Ottoman past

3. Establishment of the Republic: The ideas 4. Establishment of the Republic. The people 5. Place of Atatürk in the Turkish Revolution

6. Modernisation of Turkey: A general introduction 7. Modernisation of Turkey: Political aspect

8. Modernisation of Turkey: Cultural aspect 9. Modernisation of Turkey: Economic aspect 10.Modernisation of Turkey: Aspect of development 11.Consolidation of the Turkish revolution

12.Looking at the Turkish revolution in a comparative perspective 13.Looking at the Turkish revolution in a comparative perspective 14.A general evaluation of the course

Assessment Methods

One written midterm exams (%50), and one midterm final exam (%50) at each semester Prerequisite/Recommended

None

Textbook/Recommended Reading

Akyüz, Y. ve diğerleri (1997), Atatürk İlkeleri ve İnkılap Tarihi, Ankara: Yükseköğretim Kurulu Yayınları

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31

German II YDB

ECTS Credits: 2 1st Year – 2nd Semester / Undergraduate Elective

2 Hours a Week Lectures: 2 h/week In German

Lecturer(s): H.İ.MERCAN

Aim and Objectives: The general objective of this course is to initiate students to learn a second foreign language and develop their skills in this language.

Course Contents

1. Texts for international relations and politics on German work on, only out-attach references, (important words find out)

2. Something similar text articles compare on Turkish with German 3. Sentences copy

4. Group work over the text examples were sentences copied, 5. A short repetition, Quiz over previous lessons

6. Exercises and gaps fill out those in work book find 7. A repetition by exercises,

8. Exam Week 9. read Texts

10.Interviews and speech dialogues again work on

11.Texts for international relations and politics on German work on, 12.only out-attach references, (important words find out)

13.Something similar text articles compare on Turkish with German 14.A repetition by exercises

Assessment Methods

One written midterm exams (%30), one essay (%10), two quiz (%10) and one midterm final exam (%50) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

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32

French II YDB

ECTS Credits: 2 1st Year – 2nd Semester / Undergraduate Elective

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assistant Professor Dr. N. MUSAOĞLU

Aim and Objectives: The general objective of this course is to initiate students to learn a second foreign language and develop their skills in this language.

Course Contents

1. La composition de la phrase simple

2. Les composants de la phrase :sujet, verbe, complément 3. La formation de la phrase négative

4. La formation de la phrase interrogative

5. Exercices sur les formes négative et interrogative 6. Exercices sur les composants de la phrase

7. L’emploi des adjectifs, L’accord des adjectifs qualificatifs 8. Exam Week

9. Les adjectifs indéfinis et démonstratifs 10.L’emploi et la formation des adverbes 11.Le présent et le passé-composé

12.Le futur et l’imparfait 13.L’emploi des pronoms

14.Exercices de grammaire et de traduction Assessment Methods

One written midterm exams (%30), one essay (%10), two quiz (%10) and one midterm final exam (%50) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Baraillard, P.,(2000), Les Relations Internationales, Que sais-je, Presses Universitaires de France

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33 3. Semester

Code Course Name T+P

Credi t C/ E ECT S Semester Year

MLY 201 Public Finance Theory 2+0 2 C 3 3rd Semester 2nd Year

MLY 203 Tax Law I 2+0 2 C 3 3rd Semester 2nd Year

ENS 239 Information Technology Applications 2+1 3 C 3 3rd Semester 2nd Year

EKO 251 Statistics I 3+0 3 C 4 3rd Semester 2nd Year

İŞL 251 Accounting Procedures 2+0 2 C 3 3rd Semester 2nd Year İŞL 253 Financial Management 2+0 2 C 3 3rd Semester 2nd Year İKT 263 Microeconomics 3+0 3 C 4 3rd Semester 2nd Year İKT 205 Economic History 2+0 2 C 3 3rd Semester 2nd Year KYÖ 261 Public Administration 3+0 3 C 4 3rd Semester 2nd Year

Total 21+1 22 30 3rd Semester

2nd Year

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34

Public Finance Theory MLY 201

ECTS Credits: 3 2 ndYear – 3rd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assistant Professor Dr. Temel GÜRDAL

Aim and Objectives:The general objective of this course is to offer advance knowledge of public finance theory. At the end of the course students are expect to have basic knowledge of public finance theory.

Course Contents

1. The need for public sector 2. Public provision for social goods 3. Public choice and fiscal policies 4. Evaluation of public expenditures 5. Collective decision making 6. Optimal taxation

7. Mid-term Exam

8. General equilibrium analysis of taxation 9. Income taxation and the work/leisure choice 10.Tax evasion and tax avoidance

11.The factors effecting black economy 12.Corporations’ taxation

13.Taxation of wealth 14.Cost and benefit analysis Assessment Methods

One written midterm exams (35%), one essay (5%), two quiz (5%, 5%) and one midterm final exam (50%) at the each semester.

Prerequisite/Recommended None

Textbook/Recommended Reading Textbook

Nadaroğlu H., (1996), Kamu Maliyesi Teorisi, İstanbul, 9. Baskı, Beta Yayınları, Uluatam Ö., (1999), Kamu Maliyesi, Ankara, İmaj Yayınevi

Recommended Reading

Cullis, J. and Jones, P. (1998), Public Finance and Public Choice, Oxford University Press, New York.

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35

Tax Law I MLY 203

ECTS Credits: 3 2 nd Year – 3rd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Metin KÜÇÜK

Aim and Objectives:The general objective of this course is to introduce the main subject of Tax law in a beginner level. At the end of the course students are expect to have basic knowledge of Tax law.

Course Contents

1. Introduction to the Turkish Tax law 2. The development of tax law

3. The evaluation of taxation

4. Taxpayers obligations according to the law 5. Applications of tax laws

6. Penalties for tax offences 7. Mid-term Exam

8. The structure of tax authority and the audit rate 9. Calculation of taxable income

10.Income tax law 11.Corporation tax law 12.Value added tax 13.Wealth taxes

14.International tax issues Assessment Methods

One written midterm exams (35%), one essay (5%), two quiz (5%, 5%) and one midterm final exam (50%) at the each semester.

Prerequisite/Recommended None

Textbook/Recommended Reading Textbook

AKSOY Ş., (1998), Vergi Hukuku, İstanbul, Filiz Kitapevi Recommended Reading

Öncel M. ve diğerleri (2000), Vergi Hukuku, Ankara, Turhan Kitapevi KirbaşŞ., (2000), Vergi Hukuku, Ankara , Siyasal Kitapevi

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36 Information Technology Applications ENS 239

ECTS Credits: 3 2nd Year - I Semester / Undergraduate Compulsory

3 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assistant Professor Dr. Mustafa Lütfi ŞEN

Aim and Objectives: The general objective of this course is to introduce to the Microsoft Office and applications. The main goal is to learn basic skills using the Microsoft Office and applications such as Word, Excel and Access.

Course Contents

1. Creating and Editing a Word Document 2. Creating a Research Paper

3. Using a Wizard to Create a Resume and Creating a Cover Letter with a Table 4. Creating a Document with a Table, Chart, and Watermark

5. Creating a Worksheet and Embedded Chart

6. Formulas, Functions, Formatting, and Web Queries 7. Creating a Database Using Design and Datasheet Views 8. Querying a Database Using the Select Query Window

9. Using a Design Template and Text Slide Layouts to Create a Presentation 10.Using the Outline Tab and Clip Art to Create a Slide Show

11.Using Visuals to Enhance a Slide Show

12.Modifying Visual Elements and Presentation Formats

13.Creating a Self-Running Presentation Containing Interactive Documents 14.Basic HTML Programming

Assessment Methods

One written midterm exams (%30), one essay (%10), two quiz (%10) and one midterm final exam (%50) at the each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Michael H., Michael J. Young (2002), Microsoft Office XP Enine Boyuna, Ankara, Arkadaş

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37

Statistics I EKO 251

ECTS Credits: 4 2 nd Year – 3rd Semester / Undergraduate Compulsory

3 Hours a Week Lectures: 3 h/week In Turkish

Lecturer(s): Assistant Professor Dr. Aydogan DURMUS

Aim and Objectives: At the completion of this course, the student should be able to:

(1) Graph a frequency distribution;(2) Compute summary statistics of measures of central tendency and the spread of a distribution;(3) Use the rules of probability to determine the probabilities of different events occurring;(4) Determine whether the uniform, binomial, multinomial, hyper geometric, or Poisson distribution is appropriate in a particular context; (5) Calculate the mean and variance of a random variable, and the covariance and correlation coefficient of a pair of jointly distributed variables;(6) Distinguish between the concepts of systematic error and random error;(7) Use the standard normal and t distributions to calculate probabilities;(8) Calculate confidence intervals for the population mean, the difference between two population means, the population proportion, and the difference between population proportions;(9) Perform hypothesis testing on population means, comparisons of population means, population proportions, and comparisons of population proportions; (10) Perform chi-square tests to determine the goodness of fit

Course Contents

1. What is Statistics?

2. Describing Data: Frequency Distributions and Graphic Presentation 3. Describing Data: Measures of Location

4. Describing Data: Measures of Dispersion 5. A Survey of Probability Concepts

6. Discrete Probability Distributions 7. The Normal Probability Distribution

8. Sampling Methods and Sampling Distributions 9. Tests of Hypothesis: Large Samples

10.Tests of Hypothesis: Small Samples,

Assessment Methods

One written midterm exams (%40) and one homework (%60) written final exam (%50) Final grade calculated by [ (midterm exam+ homework)*0.50 + (final grade)*0.50=

Prerequisite/Recommended:

MsExcel and SPSS or SAS software and Mathematics is already taken. Textbook/Recommended Reading

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38

Accounting Procedures İŞL 251

ECTS Credits: 3 2nd Year - 3rd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer: Prof. Dr. Hilmi KIRLIOĞLU

Aims and Objectives: The objective of this course is to give general information on year ended accounting procedures to students.

Course Contents

1. Definition of accounting and basic concepts 2. Reasons for year end accounting procedures

3. Definition of year end procedures and evaluation rules

4. Year end procedures and evaluation of cash, checks received and bank accounts 5. Year end procedures and evaluation of stock, bonds and notes receivable accounts 6. Year end procedures and evaluation of customers and some credit accounts 7. Year end procedures and evaluation of accounts about value added tax 8. Year end procedures and evaluation of merchandise accounts

9. Midterm exam

10.Year end procedures and evaluation of tangible and intangible asset accounts 11.Year end procedures and evaluation of short term liabilities

12.Year end procedures and evaluation of long term liabilities 13.Year end procedures and evaluation of equity capital accounts

14.Year end procedures and evaluation of revenue and expenses accounts Assessment Methods

One midterm exam (40%), Homework (4%), Two quizzes (6%), Project (%), Final exam (50%)

Prerequisites/Recommended None

Textbook/Recommended Reading

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39

Financial Management İŞL 253

ECTS Credits:3 2nd Year – 3rd Semester / Undergraduate Compulsory

3 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assistant Professor Dr. Rıza EMEKTAR

Aims and Objectives: Introduction of bacis financial concepts, prepare students for more advance finance courses and teaching some practical financial tools

Course Content:

1. What is a firm, purpose of a firm, agency problems, Who is a financial manager 2. Introduction to Financial Statements: Balance sheet, income statements, and statement

of cash flows

3. Financial Statement Analysis 4. The time value of money 5. The time value of money 6. Bond valuation and inflation 7. Stock Valuation

8. Mid-term Exam

9. NPV and Other Investment Criteria 10.Discounted Cash Flow Analysis

11.Introduction to risk, return, and the opportunity cost of capital 12.Risk, return and Capital Asset Pricing Model

13.The cost of Capital 14.Review

Assessment Methods

One midterm exam (30%), Homework (5%), Two quizzes (10%), Class Participation (5%), Final exam (500%)

Prerequisites None

Textbook/Recommended Reading

Brealey, R.A. & Myers, S.C. & Marcus, A. J. (2005). Fundamentals of Corporate Finance. New York: McGraw-Hill.

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40

Microeconomics İKT 263

ECTS Credits: 4 2 nd Year – 3rd Semester / Undergraduate Compulsory

3 Hours a Week Lectures: h/week In Turkish

Lecturer(s): Assistant Professor Dr. Mahmut BILEN

Aim and Objectives: Utility maximization with limited resources and profit maximization with minimum cost both in short and long run in market environment in production theory is analyzed.

Course Contents

1. Choice and Demand: Utility Maximization, How People Make Economic Choices 2. How Changes in Income and Prices Affect Choices

3. Market Demand and Supply Elasticity 4. Firms, Production and Supply

5. Cost : Short-Run Cost Function and Long Run Cost Function, Cost - Minimization 6. Perfect Competitive Model: Short Run Analysis

7. Perfect Competitive Model: Long Run Analysis 8. Imperfect Competition: Monopoly Theory 9. Quasi Competitive Model

10.Oligopoly Theory

11.Strategy and Game Theory 12.Pricing of Factor Production 13.Pricing of Labour

14.Pricing of Capital

Assessment Methods

One written midterm exam (%70), one essay (%20), two quiz (%5) and one midterm final exam (%60) at the each semester.

Prerequisites/Recommended None

Textbook/Recommended Reading Dinler Z., Mikro Ekonomi, Ekin Kitabevi

Türkay O., Mikroiktisat Teorisi, Adım Yayıncılık. Ünsal Erdal M., Mikro İktisat, Kutsan Ofset Matbaacılık.

Henderson James M. ve Richard E. Quant, Mikro İktisat, Teori Yayınları Varian Hal R., Intermediate Microeconomics, Norton & Company Nicholson W., Intermediate Microeconomics, The Dryden Press

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41

Economic History İKT 205

ECTS Credits: 3 2nd Year – 3rd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assistant Professor Dr. Adnan DOĞRUYOL

Aim and Objectives: The general objective of this course is to discuss history of economics and progress.

Course Contents

1. Appearing of history of economics and its subject 2. Revolution of Agriculture and results

3. Economics of Antiquity, 4. Roman Empire’s Economy

5. European Civilization’s Geographical and social surroundings 6. Feudalism and early middle ages in Europe

7. Advanced Middle ages in Europe 8. Recent middle ages in Europe 9. Industrial revolution

10.Factors that support industrial development 11.Human results of industrial revolution 12.Appearing of first industrial society

13.Factors that prove England’s Industrialization, Developments in transforming area 14.Wars, Crises and their development in twentieth century, Economic performance Assessment Methods

Midterm exam (%30), homework (%10), two quizzes (%10), final exam (%50). Prerequisite/Recommended

None

Textbook/Recommended Reading

Kazgan, G.(1997), İktisadi Düşünce ve Politik İktisadın Evrimi, İstanbul

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42

Public Administration KYO 217

ECTS Credits: 4 2nd Year – 3 rd Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assoc. Prof. Dr. M.EKEN

Aim and Objectives: The objective of this course is to examine developments in the idea of administration and evaluate the Turkish public administration system from different angels.

Course Contents

1. Definition and elements of public administration and development of the idea of public administration

2. Public and private administration, close branches to public administration and duties and development of state

3. Organisation of public administration (central and local government) 4. Capital organisation of central government

5. Local organisation of central government

6. Local governments: Importance of local governments and local government institutions

7. Relations between central-local governments and development of local governments 8. Functional local service institutions

9. Definition and characteristics of bureaucracy and its negative aspects, bureaucracy and political institutions

10.Development of bureaucracy and problems of bureaucracy in Turkey 11.Characteristics of personnel administration and personnel systems

12.Principles of public personnel system in Turkey, public officials and entrance to public service

13.Statutes of public officials, discipline punishments against them and education and motivation of public officials

14.Responsibility of public administration and control of public administration Assessment Methods

One written midterm exam (%29), one essay (%1), two quizzes (%20) and one midterm final exam (%50) at each semester

Prerequisite/Recommended None

Textbook/Recommended Reading

Eryilmaz, B., (2004), Kamu Yönetimi, İstanbul, Erkam Matbaası Ergun, T., (2004), Kamu Yönetimi, Ankara,TODAİE

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43 4. Semester

Code Course Name T+P Credit C/E ECTS Semester Year

MLY 202 Theory of Taxation 2+0 2 C 3 4th Semester 2nd Year

MLY 204 Tax Law II 2+0 2 C 3 4th Semester 2nd Year

MLY 206 History of Public Finance 2+0 2 C 3 4th Semester 2nd Year EKO 252 Statistics II 3+0 3 C 4 4th Semester 2nd Year ENS 240 Information Technology 2+1 3 C 3 4th Semester 2nd Year İŞL 252 Corporate Accounting 2+0 2 C 3 4th Semester 2nd Year CEKO

214 Obligation Law 2+0 2 C 3 4th Semester 2nd Year

KYÖ 254 History of Political Thought 2+0 2 C 4 4th Semester 2nd Year İKT 250 Macroeconomics 3+0 3 C 4 4th Semester 2nd Year

Total 20+1 21 30 4th Semester

2nd Year

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44

Theory of Taxation MLY 202

ECTS Credits: 2 2 ndYear – 4th Semester / Undergraduate Compulsory

2 Hours a Week Lectures: 2 h/week In Turkish

Lecturer(s): Assistant Professor Dr. Nurullah ALTUN

Aim and Objectives:The general objective of this course is to introduce the main subject of Theory of Taxation in a beginner level. At the end of the course students are expect to have basic knowledge of Theory of Taxation.

Course Contents

1. Development of taxes 2. The aims of taxation 3. Tax principles

4. Classification of taxes

5. The structures of the Turkish taxation system 6. Optimal taxation and development

7. Mid-term Exam 8. Income distribution

9. The theory of international taxes 10.The theory of income tax law 11.The theory of cooperate tax law 12.The theory of value added tax 13.The theory of wealth taxes 14.Proposals for tax reforms Assessment Methods

One written midterm exams (35%), one essay (5%), two quiz (5%, 5%) and one midterm final exam (50%) at the each semester.

Prerequisite/Recommended None

Textbook/Recommended Reading Textbook

Turhan S., (1998), Vergi Teorisi ve Politikası, İstanbul, Filiz Kitabevi Recommended Reading

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