Özet:

In this study, Kutadgu Bilig which written by Yusuf Has Hacib, is discussed with a view of accounting. Present Turkish descriptions and explanations of certain financial terms and words are investigated by being selected couplets concerning accounting works, recording system and trade. It is determined that some important financial terms and words associated with the accounting concepts and principles were used in couplets. Necessary moral and personal characteristics for accountants and professional knowledge and facilities which they should have were extensively mentioned in couplets. Eventually, Kutadgu Bilig not only in terms of religion, politics, economy history but also have a very important role in terms of accounting history

Anahtar Kelimeler: