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understood to be an accounting method consistent in itself, able to cover the needs of the era. The reason why this accounting system had occurred and developed was that not only Ilhanian State but also Ottomans, desired their tax incomes to keep alive and fruitful and to control state outcomes. From the accounting teaching books about Merdiven (Stairs) system taken from Ilhanian State and from the applications seen on the accounting notebooks of Ottomans it was understood that the Merdiven (Stairs) system had lived its process of generation in Ilhanian State and its development process in the Ottomans. It was seen that the Merdiven (Stairs) system ended giving its place to double entry method in the 19 th century. Merdiven (Stairs) system had got some features. One of these was that it was a method used to register events happened in Ilhanian State and it was a method used to register according to the accrual aspect in Ottomans where it had lived its development process. Merdiven (Stairs) system was born in a state accounting system. But in the Ottomans this system was broadly used in both state accounting and organizations which could be considered as public organizations such as foundations, shipyards and customs which have income and outcome. Merdiven (Stairs) system was not based on finding out profit. On the other hand for some organizations such as shipyards and customs it was observed to be used for matching incomes and outcomes and cost accounting in some organizations. Because Merdiven (Stairs) method was a method of state accounting it was not based on inventory, too. On the other hand, it was an efficiently used method to find out wealth of the state and outcomes. Another feature of the Merdiven (Stairs) system was that siyakat writing and numbers were used. Siyakat writing uses Ottoman language with Arabic letters without full stops in accounting registers. There were two reasons for that: by using siyakat writing it was possible to write more on the narrow places and to provide secrecy for the incomes and outcomes of the state. As the double entry system was developed in the writing culture which was from left to right, Merdiven (Stairs) method was born and developed in accordance with Ottoman language, Arabic and Persian writing structure which is from right to left. The usage of Merdiven (Stairs) system was officially over between 1879- 1880 as a result of the entrance and expansion of double entry system in Turkey towards the midst of 19 th century in the modernization movement process of Ottoman Empire. 28
BİBLİOGRAPHY Akdağ, M. (1949). “Osmanlı İmparatorluğu’nun Kuruluşu ve İnkişafı Devrinde Türkiye’nin İktisadi Vaziyeti”, Belleten, sayı:51. Akgündüz, A. (1990). Osmanlı Kanunnameleri, İstanbul. Akgündüz, A. (1992). Osmanlı Kanunnameleri 4. Kitap. İstanbul. Başbakanlık Osmanlı Arşivi Rehberi. (1992). Ankara. Berkes, N. (1969). 100 Soruda Türkiye İktisat Tarihi. İstanbul. Gögünç, N.( 1965). “İmad Es-Serawi ve esri”. Tarih Dergisi, Cilt:XV., Sayı:20. Güvemli, O. (1994). Luco Pacioli ve Muhasebenin 500. Yılı. İstanbul. Güvemli, O. (1995). Türk Devletleri Muhasebe Tarihi. 1. Cilt. İstanbul. Güvemli, O. (2000a). Türk Devletleri Muhasebe Tarihi 2. Cilt. İstanbul. Güvemli, O. (2000b). Türk Devletleri Muhasebe Tarihi 3. Cilt. İstanbul. Hinz, W.( 1950). Das Rechnungswesen Orlentalisher Reichsfinanzamter im Mittelalter, Der İslam XXIX. İnalcık, H. (1960). “XV. Asır Sanayi ve Ticaret Tarihine Ait Vesikalar”, Belleten, Cilt: XXIV. İnalcık. H. (2004). Tarihçilerin Kutbu. Türkiye İş Bankası Yayını. İstanbul. İslam Ansiklopedisi, cilt;5/11 (1993). Milli Eğitim Bakanlığı Yayını. Mantran, R. (1991). XVI. Ve XVII. Yüzyıllarda İstanbul’da Günlük Hayat(Tercüme eden: M. Ali Kılıçbay). İstanbul. Osmanlı Arşivi Daire Başkanlığı (1994). Osmanlı belgelerinde Siyakat Yazısı, Yayın No;18. Ankara. Otar, İ. (1990). Risaleyi Felekiyye Hakkında. İstanbul. Sahillioğlu, H. (1985). Ruznamçe, Paleograya ve diplomatik Semineri, İstanbul. Sertoğlu , M. (1986). Osmanlı Tarih Lugatı. İstanbul. Sevinç, N. (1978). Osmanlılar’da Sosyo Ekonomik Yapı. İstanbul. 29
Page 1: AN ACCOUNTING SYSTEM USED BETWEEN 1
Page 4 and 5: RÉSUMÉ: SYSTEME DE LA COMPTABİL
Page 6 and 7: Although Ilhanians State was a shor
Page 8 and 9: 1.2 The Birth of “Merdiven (Stair
Page 10 and 11: We can see the characteristics of
Page 12 and 13: 1.4 Books For Merdiven (Stairs) Met
Page 14 and 15: Saadetname and it became mature wit
Page 16 and 17: account book that takes part in Saa
Page 18 and 19: tradesman to have a register. Becau
Page 20 and 21: countries in their own langauges an
Page 22 and 23: 2.2. The Developments in the Merdiv
Page 24 and 25: When we convert the record above ac
Page 26 and 27: Europe countries had been using for

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