an accounting system used between 14th and 19th centuries in the ...
an accounting system used between 14th and 19th centuries in the ...
an accounting system used between 14th and 19th centuries in the ...
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Cash (Treasury) 2.126.015<br />
2.126.015<br />
The Prov<strong>in</strong>ce of Maraş Taxes<br />
- Nüzül Taxes <strong>in</strong> 1038 12.392<br />
- Nüzül Taxes <strong>in</strong> 1041 1.048<br />
- Nüzül Taxes <strong>in</strong> 1042 231.917<br />
- Nüzül Taxes <strong>in</strong> 1043 14.317<br />
- Taxes <strong>in</strong> 1044 106.727<br />
- Nüzül Taxes 58.677<br />
- Avarız Taxes 48.050<br />
- Nüzül Taxes <strong>in</strong> 1045 1.762.584<br />
----------------------------------------- / -----------------------------------------------------<br />
3. USING THE DOUBLE ENTRY METHOD<br />
In <strong>the</strong> Account<strong>in</strong>g History of Turkish states, after T<strong>an</strong>zimat (adm<strong>in</strong>istrative<br />
reforms) period (XIX th century) has a special import<strong>an</strong>ce. Economical <strong>an</strong>d social<br />
structure had entered a rapid process of development. This process had signific<strong>an</strong>t<br />
effects on <strong>the</strong> thought of <strong>account<strong>in</strong>g</strong>. These effects appeared, firstly, at <strong>the</strong> legal<br />
arr<strong>an</strong>gements about <strong>account<strong>in</strong>g</strong>. The most import<strong>an</strong>t of <strong>the</strong>se was <strong>the</strong> Trade Law<br />
which was accepted <strong>in</strong> 1850. As for <strong>in</strong>stitutionalization, <strong>the</strong> state had established<br />
<strong>in</strong>stitutions such as Meclis-i Muhasebe (Account<strong>in</strong>g Assembly), Div<strong>an</strong>-ı<br />
Muhasebat (Account<strong>in</strong>g Chamber) <strong>in</strong> order to make <strong>account<strong>in</strong>g</strong> <strong>system</strong> updated.<br />
These <strong>in</strong>stitutions had contributed to <strong>the</strong> modernization of <strong>the</strong> <strong>account<strong>in</strong>g</strong> <strong>system</strong><br />
of <strong>the</strong> state which has succeeded to survive under <strong>the</strong> names like Muhasebat Genel<br />
Müdürlüğü (General M<strong>an</strong>agement of Accounts) <strong>an</strong>d Sayıştay (Court of Accounts).<br />
For example as a result of <strong>the</strong>se developments <strong>the</strong> state budget had a modern look.<br />
The second half of <strong>the</strong> <strong>19th</strong> century had m<strong>an</strong>y features as for teach<strong>in</strong>g<br />
<strong>account<strong>in</strong>g</strong>. It is hard to say that teach<strong>in</strong>g <strong>account<strong>in</strong>g</strong> was adequately developed till<br />
<strong>the</strong>n. Ottom<strong>an</strong>s had <strong>used</strong> <strong>an</strong> unnamed <strong>account<strong>in</strong>g</strong> <strong>system</strong> for <strong>centuries</strong> on state<br />
<strong>account<strong>in</strong>g</strong> which was taken from <strong>the</strong> Ilh<strong>an</strong>i<strong>an</strong> State <strong>an</strong>d which was called as<br />
“Merdiven (Stairs) System” by <strong>the</strong>m. This <strong>system</strong>s’ education had been done <strong>in</strong><br />
master-apprentice relationship. By <strong>the</strong> second half of <strong>the</strong> <strong>19th</strong> century Ottom<strong>an</strong>s<br />
didn’t know <strong>an</strong>d didn’t use <strong>the</strong> register<strong>in</strong>g <strong>system</strong>s of <strong>account<strong>in</strong>g</strong> which Western<br />
25
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