Abstract:

The aim of this study is to give an idea about the books written on accounting education in the Ottoman period in the 19th century. For this purpose, a copy of the work titled "Mebâdî-i Usûl-i Defterî", prepared by Mehmed Mecdeddin for accounting education in Ottoman rushdiyes (junior high schools), from 1883 was examined and the records of rough and journal were included. In the work, the necessity of keeping a "draft book" was emphasized and it was stated that after recording all kinds of commercial transactions in the draft book, it should be transferred to other books from there. It has been seen that there are explanations about the transactions in the draft and journal examples, but unlike today's accounting recording technique, both debit and credit accounts are included in a single column. In this study, the bookkeeping system of the period in Turkish accounting education has been tried to be revealed through the transcription of the draft and journal entries in the "Mebâdî-i Usûl-i Defterî".

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