Özet:

Gazi Husrev Bey served as the governor of the sanjak in Bosnia for seventeen years in the 16th century and was a commander achieving great success in the conquests of Ottoman in Balkans. Apart from his political and military successes, he constructed a self-titled mosque in Bosnia in 1531. Then, the constructed hospice, madrasa, hankah lodges, zawiyah, school, caravansary, double bath, bazaar, inn, library, hospital and timing room through both endowments and foundation managers; and it became a social complex. In addition to these establishments, he founded the most voluminous financial foundation of Bosnia. Gazi Husrev Bey was titled as the second founder of Bosnia with the establishments he redounded to Bosnia through the foundation he founded. In this study, the accounting balance sheets covering 5 years that are 1034, 1035, 1036, 1037, 1038 of the Hijri / Gregorian: 1624/25, 1625/26, 1626/27, 1627/28, 1628/29 recorded in the blotter of Gazi Husrev Bey Foundation numbered 1576 in the catalogue of Topkapi Palace Museum Archives in Prime Ministry Ottoman Archives were discussed. Through balance sheets, income and expenses of the foundation were examined in detail. The debt and remnant statuses of the foundation were revealed in the blotter by 1628/1629 balance sheet. Heretofore, in cadastral record books and in other studies, the income and expenses of the foundation were compared to the income and expenses in the balance sheets. In addition to balance sheets, income resources of the foundation, personnel list and transcript of the balance sheets were enclosed to the study by benefiting from the foundation certificate-charter in the blotter of Gazi Husrev Bey Foundation numbered 6974 in the catalogue of Topkapi Palace Museum Archives in Prime Ministry Ottoman Archives.

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