Özet:

A single entry accounting method called Merdiban was used mainly for state accounting purposes in Middle East for a thousand years. It is estimated that the Ottoman State learned the method from the Ilkhanate State. They have improved and used it until the year 1879 A.D. Various documents exist in the Prime Ministry Ottoman Archives in Turkey related to the different practice areas of the Merdiban method. Practice areas include tax farming (Mukataa), charitable foundations (Waqfs), estate accounting (Tereke) and specific needs accounting. This paper examines this accrual based accounting method in all those practice areas in order to understand the statist accounting cycle in a centralized Islamic environment. Accounting records dating 17th century are benefited in the examination process.

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