Abstract:

The Foundation has a characteristic which generates revenue through the system it has constituted, as well as economic activities it has carried on, and by virtue of such generated revenues producing services in miscellaneous areas for the benefit of the society and the state. In this context, it has a self-contained structure. Financial expenditures for the building of mosques, masajid (small mosques), madrassas, hospitals, etc. have usually been absorbed by the men of influence such as sovereigns, viziers, emirs, gentries, and again the costs such maintenance, repair, material supply, attendants’ payments have been covered by the revenues obtained from devised movable and immovable properties. According to the existing relevant epigraphs, the mosque in Kayseri, which is referred to as the Hacı Kılıç Mosque, has been built by Seljuk Emir Ebü'l-Kâsım b. Ali et-Tûsîin the hegira year of 647 (AD 1249-50) by the command of Kaykaus II. During the Ottoman era, and this mosque that has been ruined over time has been thoroughly repaired by Hüseyin Bey, Brigadier of Aksaray, and incomes of various real properties have been devised to the mosque. Book of accounts registered under TSMA, D.1678, D.1760, and D.3980, which contain the revenues and expenditures of the Foundation of Hüseyin Bey that have been allocated to Kayseri Hacı Kılıç Mosque, for the Hegira years 1080 – 1090 (AD 1670 – 1680) constitute the basis of this work. In this study, subject matters in the areas of the foundation's management, auditing, and accounting of revenues and expenses that have been reflected on kadi registers of the respective period have also been mentioned. Furthermore, accounting record for the hegira year 1080 has been analyzed. Accordingly, the Foundation's income constituted of rental incomes gained from gardens, shops, hammams, and tanneries, as well as crop incomes acquired from the villages and hamlets. Among spending items of the Foundation are salaries and allocations of the officials of the mosque and the foundation, and the costs that have arisen from the maintenance and repair of the Foundation’s real properties.

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