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

The subject will be analyzed by the explanations related to Daftar-e
Ruznamçe (Daily Register) and the sample item recordings that are important for
explaining and introducing the accounting bookkeping system. The following
information about Daily Recording is given in the book:
“This register is also called Department Regulation Register. All the details
of the council tax, expenses and various regulations are registered into the Daily
Register on a day-to-day basis with the information of month and year. Adding is
not common in this register and it cannot be erased. In the case of an error made in
an amount, it is marked to be cancelled and then the information of connection
reason is recorded.
Daily Register starts with this sentence: “In the name of God ……date,
that consists of the council facts.” The first page starts with this text. The line
drawn in width is as long as register. This page doesn’t consist of anything else.
The title stating this is written on top of each of the following pages.
The name of month is written with line in a smaller width on the 2nd page.
The first day of month is written with line in a smaller width below this. If one
page isn’t enough for registration, it should be marked at the edge of the next page
so that it is known that this is the continuation of the former page. If there is not
any registration in a month or a day, the name of the same month or day is written
anyway. “Blank” is written below this so that it can be understood why it has not
been used. The reason of it is written here in the case of the cancellation of a
registered amount or a part of it or the giving the cheque back. It is also valid for
the amount, having been canceled, of the commands for spending approval given
by this council. This cancellation should be marked by writing “It is transferred to
such and such date” when this amount is registered on this page which in fact
belongs to the other day at the command of spending amount.
The reason of explaining the aim of Daily Registered usage in detail is to
draw attention to the similarity between the register called “The First Register” or
“Hand Register,” which was introduced in the work called “Summa de
Arithmetica, Geomteria, Proportiani e Proportionalita” written by Luca Pacioli 185
years after 1307, when Saadetname was written, and “Daily Register” of
Saadetname (Güvemli, 1994, 30-36).
The most important feature of the State Tax Registers is that the amount
forming the total amount is coherently listed in order, one under the other with the
Merdiven (Stairs) Method. The order of registration is the beginning of the
Merdiven (Stairs) method used in Risale-i Felekiyye written in 1363, 54 years
after Saadetname. The foundation of Merdiven (Stairs) method was laid with
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