Abstract:

The aim of this study is to examine the Ottoman and European agricultural thought in the 19th century. In addition, the idea of agricultural accounting in the 19th century in Europe was also examined. In the Ottoman Empire; While the accounting record of foundation agricultural enterprises was examined, the accounting record of the agricultural enterprise in the Spanish Catalonia region was examined for Europe. The general operating method in foundation agricultural enterprises has been tax farming. After the waqf ministry was established, the income of waqf agricultural enterprises came from the property fund to which they were affiliated. It has been observed that besides the money coming from the treasure chest, the rents of the waqf's soap shop, inn, etc. are added to the income items. Their expenses were also paid with money from the center. Expense items; maintenance and repair costs, personnel salaries and food expenses, postal and stationery expenses, and miscellaneous expenses of the manager. In Catalonia, the agricultural operating method in general has been sharecropping. Income items; from the rental of small plots, the rent paid by the sharecropper for his house, and other non-agricultural activities such as pasture and quarrying. The expenses in the agricultural enterprise in Catolania are; personnel wages, material input costs, administrative expenses, maintenance and repair expenses.