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

eginning of 14th century. Just like the other books, in “Risale-iFelekiyye” as well
illustrations are important. The book includes eight chapters:
In the first chapter, Siyakat numbers are introduced.
In the second chapter, numerical and measurement units are announced.
In the third chapter, the numbers are introduced. The introduction of units, tens,
hundreds and thousands digits are given.
In the fourth chapter, the methods and signs used in registers are explained. The
explanations of account headings and contents are considered, the way that they write
the history is explained, the control sign in order to check its uprightness and also the
rejection sign that is used with the total which isn’t correct in order to prevent erasing,
is introduced.
The fifth chapter is titled as “Filling and Revealing (Clear)”.The idiom that is
turned into today’s Turkish as “Filling” means to understand the registration at first
sight and to reflect the reality “Revealing” means writing the aimed total.
The sixth chapter is titled as methods.
In the seventh chapter, the procedure of financial matters is explained.
In the eight chapter, the account books of states are introduced.
Abdullah el Mezenderani introduces these six accounting books about the state
accounting in Risale-i Felekiyye with examples. He mentions that the book wasn’t
revealed by himself and says that “old instructors constituted six separate account books
in this job (state accountancy) to take control of Money movements in terms of
additions and expenditures”
These are:
1-Ruznamçe (Daily Account book)
2-Evarece Account book (Major Account book)
3-Tevcihat Account book (Account book to observe the expenditures)
4-Tavliyat Account book (The account book of individuals)
5-Müfredat Account book
provinces)
(The account book of incomes and expenditures of
6-Defter-i Kanun-u Memleket (The account book of tax law)
For example we are going to buy Ruznamçe (Daily account book).Abdullah el
Mezenderani identifies this account book as “the one which is needed to determine all
the events happened. This definition shows that it takes up the same deeds of daily
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