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Accounting Method Used by Ottomans for 500 Years: Stairs (Merdiban) Method

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Turkish Republic Ministry of Finance Strategy Development Unit ACCOUNTING METHOD USED BY OTTOMANS FOR 500 YEARS: STAIRS (MERDIBAN) METHOD Assoc. Prof. Dr. Cemal ELÝTAÞ Prof. Dr. Oktay GÜVEMLÝ Asst. Prof. Dr. Oðuzhan AYDEMÝR Assoc. Prof. Dr. Mehmet ERKAN Expert Uður ÖZCAN Dr. Mustafa OÐUZ Ankara, 2008 ACCOUNTING METHOD USED BY OTTOMANS FOR 500 YEARS: STAIRS (MERDIBAN) METHOD Authors: Assoc. Prof. Dr. Cemal ELİTAŞ Prof. Dr. Oktay GÜVEMLİ Asst. Prof. Dr. Oğuzhan AYDEMİR Assoc. Prof. Dr. Mehmet ERKAN Expert Uğur ÖZCAN Dr. Mustafa OĞUZ This Project was financially supported with the code of 105 K 160 and name of “Accounting Method used by Ottomans for 500 years: Stairs Method” by Social Sciences and Humanities Research Group (SOBAG) of THE TURKISH SCIENTIFIC AND TECHNOLOGICAL RESEARCH INSTITUTE (TÜBİTAK) between 01 May 2006 and 01 May 2008. i T.C. MALİYE BAKANLIĞI Strateji Geliştirme Başkanlığı Yayın No:2008/378 www.maliye.gov.tr e-maliye@maliye .gov.tr Her hakkı Maliye Bakanlığı Strateji Geliştirme Başkanlığı’na aittir. Kaynak gösterilerek alıntı yapılabilir. ISBN: 978–975–8195–15–2 1000 Adet Nisan, 2008 Tasarım: İvme Tel: 0312 230 67 01 Baskı: Ümit Ofset Matbaacılık Tel: 0312 384 26 27 THIS BOOK IS A PRESENT FOR THE 85TH ANNIVERSARY OF THE REPUBLIC OF TÜRKİYE iii CHAPTER I PREFACE 1 ACCOUNTING METHOD IN ABBASIDS AND ILKHANIANS INTRODUCTION 5 1. NUMBER RULES IN GENERAL 6 2. ACCOUNTING PRACTICES IN ABBASIDS 8 20. General Explanation 8 21. Siyakat Writing System in Abbasids 8 22. Rules and Signs in Abbasid’s Accountancy Books 11 23. Political Structure in Abbasids 14 24. Economical and Financial Structure of Abbasids 19 240. Substructure influencing Accounting Practices 22 241. Taxes in Abbasids 31 25. Accounting Records in Abbasids 44 250. Accounting Record Sample from Abbasid-1 52 251. Accounting Record Sample from Abbasids-2 67 3. ACCOUNTING PRACTICES IN ILKHANIANS 77 30. General Information 77 31. Siyakat Writing System in Ilkhanians 78 iv 32. Rules and Signs in Accounting books of Ilkhanians 85 33. Political Structure of Ilkhanians 89 34. Governmental System in Ilkhanians 93 35. Economic Structure of Ilkhanians 100 36. Financial Structure in Ilkhanians 101 360. Financial Situation and State Budget in Ilkhanians 105 361. Money in Ilkhanians 106 362. Taxes in Ilkhanians 107 363. Gazan Khan Era and his reforms in Ilkhanians 108 37. Accounting Teaching Books in Ilkhanians 114 38. Accounting Records in Ilkhanians 116 380. Ilkhanian Accounting Record Sample-1 117 381. Ilkhanian Accounting Record Sample-2 120 382. Ilkhanians Accounting Record Sample-3 124 4. RISE OF THE STAIRS METHOD 145 40. General Introduction 145 41. Basic Features of Stairs Method 146 BIBLIOGRAPHY 148 v CHAPTER II STAIRS METHOD IN OTTOMAN EMPIRE INTRODUCTION 155 1. RISE OF OTTOMAN EMPIRE 157 10. General Information 157 11. Political Structure in the Rise of Ottoman Empire 176 12. Economic Structure in the Rise of Ottomans 183 13. Financial Structure in the Rise of Ottomans 186 14. Explanations about the Samples from the Ottoman Empire Period 199 15. Accounting Record Samples from the era of Foundation 208 150. Jizyah Accounting Office Catalogue (628): 209 151. Haremeyn Accounting Office Catalogue (614): 211 152. Great Ruznamçe Office Book Catalogue (627): 212 153. The Head of Accounting Office Book Catalogue (596-612): 212 154. Anatolia Accounting Office Book Catalogue (629): 214 155. Mines Mukataa Office Book Catalogue (622): 214 vi 156. An Accounting Record Sample from the Foundation Period 215 2. GROWTH OF THE OTTOMAN EMPIRE 263 20. General Information 263 21. Political Structure in the Growth of Ottoman Empire 265 22. Economic Structure in the Growth of Ottoman Empire 272 23. Financial Structure in the Growth of Ottoman Empire 281 230. Defterdar (Minister of Finance) 282 231. Province Finance Offices 284 232. Ottoman State Treasuries 286 2320. Internal Treasury 286 2321. External Treasury (Birun or Miri Treasury) 288 233. Miri Treasury Offices 291 2330. Finance Offices in the middle of XVI Century 291 2331. First and Second Ruznâme Offices 292 2332. Rumelia Accounting Office 293 2333. Anatolia Accounting Office 293 234. Darb-Hâne Hümayun (Mint) 293 235. Treasury Incomes 294 236. Collection and Allotment of Taxes 299 vii 237. Certain Concepts Concerning Finance 302 238. The Budget 304 24. Examples of Accounting Records of the Ascension Period 307 240. Accounting Record Samples From the Growth Period 316 241. Accounting Record Sample 2 from the Growth Period 356 242. Accounting Record Sample 3 from the Growth Period 366 243. Accounting Record Sample 4 from the Growth Period 377 244. Accounting Record Sample 5 from the Growth Period 384 3. THE OTTOMAN EMPIRE UNTIL THE TANZIMAT (1579-1839) 393 30. General Information 393 31. Political Structure during the Period until the Tanzimat 395 32. Economic Structure Until The Tanzimat 408 33. Financial Structure until the Tanzimat 413 34. Accounting Record Samples from the Period until the Tanzimat 423 340. Accounting Record Sample 1 from the Period until Tanzimat 431 viii 341. Accounting Record Sample 2 from the Period until Tanzimat 449 4. FOLLOWING THE TANZIMAT – THE OTTOMAN EMPIRE UNTIL REPUBLICAN ERA 467 40. General Information 467 41. Political Structure After the Tanzimat – Until The Republican Era 469 42. Economic Structure After the Tanzimat – Until The Republican Era 472 43. Financial Structure After the Tanzimat – Until The Republican Era 477 44. Accounting Record Samples from the Period after the Tanzimat – Until the Republican Era 481 440. Accounting Record Sample 1 from the Period after the Tanzimat – Until the Republican Era 485 441. Accounting Record Sample 2 from the Period after the Tanzimat – Until the Republican Era 505 442. Accounting Record Sample 3 from the Period after the Tanzimat – Until the Republican Era 519 BIBLIOGRAPHY 548 ix CHAPTER III GENERAL EVALUATION INTRODUCTION 557 1. COMMON FEATURES OF THE STATES WHICH USED STAIRS (MERDIBAN) METHOD 562 2. FIRST APPLICATIONS OF THE STAIRS (MERDIBAN) METHOD IN THE ABBASID EMPIRE (750-1258) 573 20. Political Developments and the Political Structure 573 21. Administrative Structure in Abbasids 576 22. Fiscal Organization and Taxes in Abbasids 578 23. State Expenditures in Abbasids 586 24. First Known Example of the Stairs Method 588 3. DEVELOPMENT OF THE STAIRS METHOD IN THE ILKHANIANS STATE 599 4. STAIRS METHOD IN OTTOMANS 606 40. Transition Process of Stairs Method to Ottomans: Ottoman – Ilkhanians Relations 606 41. An Overview of State Structure and Fiscal Administration in Ottoman Empire 612 42. Development of the Stairs Method by the Ottomans 615 x 43. A Comparison of Stairs Method with Present Day Accounting Principles and Rules 621 5. CONCLUSION 638 BIBLIOGRAPHY 644 BIOGRAPHIES 646 xi xii PREFACE Stairs Method (Merdiven or Merdiban) is one of the long lived accounting record techniques of the world with a style of entering detailed entries and sums from top to bottom. The first known examples belong to the second half of the 8th century. It was born in the Abbasids State, passed to Ilkhanians in the middle of the 13th century, without certainty, used by Seljuks for some time and Ottomans took the system from Ilkhanians in the 14th century and as it is widely known used the system until the end of the 19th century. Approximate lifetime of the system is 1100 years. Abbasids, Ilkhanians and Ottomans had a similar culture of alphabet, language, social structure dominated by Islamic traditions, state structure and administration, economic structure and trade customs and finally similar income and expenditures. For this reason, the same accounting method changed according to the conditions of the era and continued its existence. It was used in the field of state accounting. In other words, it was born and developed as a system of state accounting. Statist structure of the Middle East also enabled the growth and development of the method. Introductory and manual books written throughout the 14th century in the time of Ilkhanians have survived up 1 to now. The first examples of double-entry record method, which now has completed its globalization, fall with the inscription of these teaching books. Double–entry record method has a lifetime of seven hundred years and is still young when compared to Stairs method. Double-entry record method is a product of capitalist economy. On the other hand, Stairs method has features of a statist economy. It is known that, in Stairs method, there are two kinds of writing forms; the normal style and siyakat (with no markings). Two reasons could be found for this. One of the reasons is since the accounting records carried utmost importance and secret for the state, siyakat writing which is difficult to read was chosen. The second reason is the need to write many things in small places which resulted in an Arabic alphabet with no markings which lifted confusion problems with the above or below lines. In siyakat records, it is seen that numbers were written words or figures. The reason for this may be the need to cover the numbers or to eliminate the risk of changing numbers. The method revised itself according to changing and developing conditions of the age. Its practice areas expanded. But the system remained in a line which valued internal and external auditing, conservatism, secrecy and especially reporting. Clarity in reporting and 2 comprehensibility are the main reasons for the long life of the method. The education of accountants in Ottomans was based on practice so all the accounting education would take place in practice. Learning how to write, the terms and calculations were a part of this education. Bookkeeping, information transfer among offices, archiving were given in the following education. The accountant could choose no other proficiency and had to follow his work for 35-40 years. Head Defterdar (chamberlain) was also the Finance Minister and most of time he was someone who grew up in this field.
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