an accounting system used between 14th and 19th centuries in the ...

These are:
• Teaching accounting, accounting entries and organizing records
• Entries and documents that compose a state’s financial order
• State land registers and documents
Besides, this writing had been used in state’s secret correspondences.
In 13th and 14th centuries, lots of space was allocated for numbers in daily
account books. Eastern countries were able to use little space by using Arabic
numbers for bookkeping. For example, this is obvious in books that teach
accounting written during the reign of Ilhanians between 1309-1363. For example,
the number 7966, whether it is an amount or money, was written as:
VIIM VIC IIIIXX XVIII
in a book of accounts in a Western European country until 1400s but in Eastern
countries the same number could be written as ٧٦٩٩ by Arabic numbers. The fact
that there was no such number as zero in Roman numbers was creating some
difficulties. Italians has also used Arabic numbers before 13th century. First usage
of Arabic numbers in accounting bookrecords was by Rijekel Guillame between
1249-1272. However, it became widespread slowly.
In the first half of the 15th century, while Arabic numbers were started to
be used slowly, there was a transition towards double entry bookkeeping system.
Jacob Boader’s big book kept between 1436-1439 was written by Arabic letters. It
will be wise to mention that Luca Pacioli, the author of the famous book which
introduced the double entry method, used Arabic letters occasionally.
The use of Arabic letters in accounting books in Western European
countries became completely common between the late 16 th century and early 17 th
century (Güvemli, 1995, 217-218).
11