Özet:

The process of accounting begins with humankinds’ existence in the world. Having a large historical development process, accounting had different structures throughout history upon different activities and implementations of societies. Moreover, during this long process beside all changes there is something never changed. It is rendering of account. This practice, forced responsibility on individuals’ personal usages and on their accounting responsibilities before society’s organized structures such as state. Taking the case from this angle, studies on Ottoman Empire’s accounting process which occupies and important section of history bears definite importance are carried out effectively. In this paper it is tried to carry on studies in warehouses of the Ottoman Empire. In the Ottoman Empire, the activities addressing warehouse running in sanjaks level are almost same. Due to this reason, instead of working on all units of the state it is preferred to focus on one Trabzon sanjak warehouse that is an important part of the Empire throughout its history. Beside the fact that, Trabzon was an important strategic location of the Empire, the period selected coincides with a large east campaign and bears an active period for warehousing. There are accounting extracts books icmal defters showing warehouse activities in this term. The accounting extract book this study based on is in Prime Ministry Ottoman Archive Maliyeden Müdevver Defterler Classification Book Number 3375. This accounting extract book covers the period of wars with Iran (1723-1727) and thus gives an important cross section of Trabzon warehouse’s accounting process. Thus in the preamble general information is given regarding to state’s warehouse applications and accounting extract books showing the accounting registers. After this brief information, accounting process and cross section of the period of Trabzon extract book that this paper based on is tackled with.

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