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The Ottoman State got acquainted with the double entry accounting system in the second half of the XIX. Century. They quickened the education process and established an infrastructure while benefiting from the French culture. The Ottoman State effectively began using the double entry accounting system in 1879. Because of the wars, they lack progress in the accounting thought in the beginning of the XX. Century. Progress in the accounting thought was limited with the efforts of the educators clustered around the Ticaret Mekteb-i Ali. Serkiz Nihad and Kirkor Kömürcüyan were one of the Armenian originated educators. With the establishment of the Republic, the development of accounting thought quickened when tax were imposed out of accounting records and financial statements. It is essential to watch the level of development in the accounting thought from the works of Serkiz Nihad. Serkiz Nihad had a book called Assurance Accounting dated 1926. In his book, he put the assets (active) in the right, liabilities (passive) in the left due to the specialties of the Ottoman language, which was written from right to left. Despite this opposite implementation, it is observed that there is no order in the arrangement of assets and liabilities. Profit and loss statement has a suitable attribution regarding todays’ income statement. It is observed that revenues and expenditures are shown separately in respect to the sorts of assurances. These developments in the double entry accounting system within the first years of the Republic were quickened with the first usage of the Latin alphabet in 1928. The development of the double entry accounting system gained wide usage with the acceptance of the Latin characters.
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Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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