Abstract:

Abstract enIn the second half of 19th century, it is known that accounting education was trained in idadis. In this period, review of the boks that was used reference books in accounting lessons, provides to have detailed idea about the level of accounting education in idadis. “The New Bookkeeping” named book which was written by Hasan Tahsin in 1881, is one of the such leading reference books. New editions of the book was made at different times and a copy that was published in the year of 1895, has been reviewed in this study. In this book, Hasan Tahsin presented detailed information about company types, commercial documents, the methods of bookkeeping, accounts, the methods of error recovery and the settlement of accounts. Additionaly, he made a statement about ledger journal and current account at interest. The book was ended with a detailed implementation showing the records of journal and the ledger. This study aims to give an idea about the quality of accounting education in Idadi’s by rewieving The New Bookkeeping of Hasan Tahsin.

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