Özet:

Abstract enCountries decide a day to commemorate their professions. Several professions have a day in Turkey. Deciding a day for a profession has benefits like congregating professionals and delivering messages to the public. Several professions have decided their days according to the events of the 19th century. The meeting of Turkish accounting culture with the double entry bookkeeping method has significance as accountants’ day. The first meeting between the Turkish accountants and double entry bookkeeping occurred between February 25th and March 6th 1849 with the edict of the Sultan to translate and publish the first sections of Napoleon’s Code de Commerce from French. This date can be recognised as March 1st. The first seven articles of the Code de Commerce are about double entry bookkeeping. It was translated with the title Kanunname-i Ticaret and became law on July 18, 1850.

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