Özet:

Sheer's records, in another name, are women's records, the court records in which the decisions made for various cases by women in the Ottoman State in accidents and the orders sent from the center are recorded. Therefore, the decisions in the books reflect the socio-cultural and economic structure of that day. According to these directions, women’s records are the main source of work on Ottoman. All types of records related to the foundations located in the center of the Ottoman social life are also included among these books. The study first briefly mentioned the Ottoman accounting procedure and then the accounting records that contained information about the economic situation of the foundations were examined and the information contained in these records was introduced with cuts from the accounting records. Thus, researchers who will work on the foundations will also be able to take advantage of their accounting records. According to this direction, the work, the foundation accounting records will see a nev's guide task for them to work. The foundation accounting records are generally standard and are made up of five separate sections, and in this study, the accounting records are discussed as five sections, including cunyay, irad, expenses, sherh and zimem.

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