Abstract:

It is known that epics provide clues about many events regarding lifestyles such as personalities, traditions and livelihoods of the age occurred, society and persons. In history, every society has had experiences associated with economic life more or less. Trading has been performed with goods exchange even in the most primitive periods, and later on it has come in various forms to the present day with the mines used as a medium of exchange and the invention of money. The existence of money affects the economic life and nowadays has opened new fields of study being the subject of economic sciences. The Epic of Manas is one of the most important epics which is quite an important place in the Turkish history. In the Epic of Manas, it is possible to access poetic lines involving different fields of science as well as the concepts related to accounting. Thus, the subject of this study is to bring to light the concepts of accounting in this epic. Recording of financial events which are one of the fundamental functions of accounting that were analyzed on the basis of the epic, it has been reached to the poetic lines concerning the accounting directly such as expenditure, safe, profit, labor, production, depletion. It is also encountered with the findings associated with money, coins, gold, commodities, trading, loot, treasure, heritage, charity, and the precious metals used in the period described in the epic concerning the accounting indirectly. The main purpose of this study is to point out the poetic lines in relation with the economic life and accounting in the Epic of Manas.

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