Abstract:

This research analyses the operational structure of the Ottoman State accountancy. The first section of this research is about the merdiban method, which the Ottomans had improved and benefited for centuries in state accountancy. The birth of the method in the Abbasids (750-1258), development in the Ilkhanate (1256- 1353) and its maturity in the Ottomans is briefly explained within the framework of Middle Eastern recording culture. The second part of the research deals with the classification of the journal system in state accountancy. Journals in the central accounting structure can be gathered into three main groups according to this classification. The first group consists of a journal and subsidiary journals. Subsidiary journals feature like a ledger. The flow of information between journal and subsidiary journals is provided with special information documents. This situation produces a structure that focuses towards the establishment of annual revenue and expenditure accounts. The second group is about the administration of treasury. This group consists of control and auditing reports. However, Ottoman accountants described this group as journals. Third group deals with the accounting records of waqfs (foundations), because central accounting department deals with auditing issues and third parties keep the accounting records of waqfs. This research also analyses the accrual accounting order in the Ottoman state accountancy. Liable parties were informed about their annual payment obligations in the beginning of the year. It is observed that revenues like mukataa and jizya, and records of mevacib (wages) are kept in accordance with this order.

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