Özet:

Recent studies about accounting system of Ottoman Empire have obtained many findings. These studies are in the initial stage and therefore they continue. Especially, accounting system used has been introduced to the world by international congresses and symposiums. The first traces of this method are found in the accounting records of the Abbasid State. Then, it was used by Ilkhanids and Ottoman Empire. Method having a lifespan of 1100 years was born and developed in the Middle East. Generally,detailed information about stairs method are obtained from Risale-i Felekiyye and documents in the Turkish Republic Prime Ministry Ottoman Archives. Risale-i Felekiyye was introduced the accounting system used (stairs method) by Ilkhanids with accounting rules applied and accounting books used in detail in eight chapters. Also, recording samples achieved from archives present more detailed information about Ottoman accounting system (stairs system). At this point, it must be mentioned that Stairs record method while meeting the principles and foundations of double entry accounting method, allowed the use of uniform record technique at the same and from this point of view, it can be accepted as a hybrid record method.

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