Abstract:

The Uyghur State, established in the eightth century AD and known as the first Turkish state to adopt a settled life, is the state most interested in trade within the pre-Islamic Turkish states. This is considered to be a sign that the Uyghurs have an advanced fiscal system and accounting knowledge. When the Uyghur documents are examined, it is seen that today's accounting concept is called  “sagış”. This study, entitled "Sagis In Uyghurs In The Light Of Historıcal Documents", aims to give information about Uyghurs’ accounting system in light of Uyghur legal and commercial documents. For this purpose, first of all, information about the commercial and financial structure of the Uyghur period will be given and then the accounting system and functioning will be tried to be explained in the frame of some legal and commercial documents.

Keywords: