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

This is an example of tax information required to be collected.
This record example belongs to the birth period at Merdiven (Stairs) Method.
Then, the method took a different shape in the development process in Ottoman
Empire. For example, According to Ottoman Empire Accounting system in the XVI
Century, above record can be written as follows.
Abdullah El-Mezenderani said “the functions of these accounting notebooks are:
“money and its allotments, assignments given to people, explanations about these
assignments, the results of disagreements, case and trial phrases, and to find out the
issues about assigning people and every event happened is written on those accounting
books.”
While all the events were being written to the other notebooks, next to the
operation on the everyday notebooks was written as “nukile” which means transferred
as a sign. Then the register on the transferred notebooks was rechecked and matched
with the one on the everyday notebook and lastly, the everyday notebook signed as
“kubele” and the transferred notebook was signed as “biki”, which means matched.
The reason for these explanations to be told was that to take attention to the
common points between what Pacioli told in his handbook and what Abdullah El-
Mezenderani said in his book (Güvemli, 1994, 30-40). The first registers which Pacioli
advised tradesmen have some common points with the state accounting in Ilhanian
State. The other differences are natural differences between tradesman’s accounting
notebook and the state’s.
The four basic teaching books of the Merdiven (Stairs) system, which were
written between 1309-1393, Cemaiü-l Hesab and Risale-i Felekiyye had clearly
displayed the development line of the state accounting. On the other hand, as a
consequence of the state accounting there was no cash account, asset account, capital
account and profit account. Because of these inadequacies, it was impossible for
17