Özet:

It is known that the Ilkhanate State (1256-1353 A.D.) had an advanced financial structure in the 14th century and introduce the Merdiban (Stairs) method, which had been used for a thousand years in the Middle East. Risale-i Felekiyye is the last accounting teaching book of the mentioned era. The Ottoman 14th century. This Mongol state has ruled the large Middle Eastern territory and they had important accounting teaching books, which remained until today. Those accounting teaching books demonstrate an advanced accounting discipline Empire took this book from the Ilkhanate, improved and practiced it for five hundred years. But, the Ottoman Empire never felt the need to write an introductory book about the mentioned method. The book constitutes accounting examples written with the Siyakat script. Math and calculation rules are the first part of its content, and then it is followed by registration procedures and rules. Afterwards, state’s financial structure and layout of the accounting books are introduced with examples. Mainly, layouts of the accounting books consist of ruznamçe (daily book) and evarece (ledger). That is because all the records are presented within those books. Other books have auxiliary characteristics and they occur mainly for the recording needs of special occasions. After introducing the main and the subsidiary books, the book gives information about specialized accounting books (stable books, construction books, rice book, warehouse book, minting house book, sheep book, treasury book). This study examines until the beginning of the sixth chapter of this book.

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