Abstract:

Anatolia has been the settlement of many civilizations for centuries due to its underground and overground wealth, its natural beauty and its presence on international trade routes. As the historical remains and documents of the civilizations that lived in Anatolia are studied, the contribution of Anatolia to the world scientific history can be expressed more clearly. Between 1974 and 1719 BC, the Asurlists established the "colonial system" in Anadolu. Thus, the Asurly traders are provided to settle in Anadolu. Asurly traders in commercial activities in Anadolu have recorded their commercial transactions on tablets made of clay. These tablets are also the first examples of accounting applications after the beginning of the written date in Anadolu. The accounting practices of the Asur Commercial Colonies in the period and the accounting practices of today are quite similar to each other. Our study has been investigated whether the accounting documents used in the Asur Trade Colonies Period are the first examples of the documents used in today's accounting processes. The results of the research have been attempted to explain the contribution to the accounting history of Anadolu.

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