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2.2. The Developments in the Merdiven (Stairs) Method since 16th Century In Ottoman state the second half of the 15 th century was the period in which lawful regulations and financial regulations were realized. The 16 th century, however, was the century in which accounting organization had some experience and accounting system grew stronger. Primarily creating the financial and legal regulations enabled the accounting system to develop according to the judicial bases. It was known that the accounting notebooks used to be preserved in Ilhanian State. The Defterhane which was under the command of an officer called Defterhane-i Memalik used to replace archive. Still, in Ottoman state, the mission was taken over by Defterhane-i Amire. There is not much document about the reign before the ruler, Fatih. The reason for this is that the capital of the country used to change continuously and they were demolished in Timur’s invasion at the beginning of the 15 th century (Başbakanlık Osmanlı Arşivi Rehberi, 1992, 15). Although it is known that after the conquest of Istanbul the documents were constantly preserved, it is clear that the number of the accounting notebooks belonged to the period before 16 th century was not more than a few hundred. Accounting notebooks were both kept in the centre and in the provinces. It is known that accounting notebooks kept in provinces were always sent to the centre and were preserved with the notebooks kept in the centre. When these accounting notebooks in provinces and in the centre are examined, it is seen that more errors could be found in the books kept in the province, but less errors could be possibly found in the notebooks kept in the centre. The probable reason why the notebooks kept in the province include more errors is that education of accounting in Ottoman state was conducted in a relationship through the relationship between the master and the apprentice, and lack of accounting education foundations and accounting discipline books. This situation appeared to be the result of centralization of the accounting culture (Güvemli, 2000a, 178). Here, an accounting notebook sample called Ruznamçe, which was about central financial recordings from the basic accounting notebooks in which daily incomes were noted, belonging to the 16 th century will be given as an example. Ruznamçe means daily accounting notebook. In the 16 th century, Hazine-i Amire used to keep the first and second entries of Ruznamçe. In these entries of the accounting notebook, daily income used to take place. 22
In this accounting notebook, the income is written with a number according to the time order they appeared. According to the Finance Group Rulebook published in the reign of the ruler (Akgündüz, 1992, 594-596), Kanuni, the income is firstly written onto the side of accounting notebook, then written to the Ruznamçe in Hazine-i Amire. After that it is written into the accounting book of the Internal revenue office. Recording into the Ruznamçe enables all the income to be seen completely and daily. It also realizes the mission of internal supervision. Prof. Dr. H. Sahillioğlu mentions that in the Internal Revenue Office Ruznamçe is also kept (Sahillioğlu, 1985, 113), moreover there are not only Ruznamçe kept for the cash but also there are Ruznamçe kept for commodities. Example: Taxes collected from the province of Maraş in order to cover the expenses of the military movement the Southeast Anatolia between the years 1038- 1045. 23
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Page 4 and 5: RÉSUMÉ: SYSTEME DE LA COMPTABİL
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Page 8 and 9: 1.2 The Birth of “Merdiven (Stair
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Page 12 and 13: 1.4 Books For Merdiven (Stairs) Met
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