Abstract
Throughout history, it is known that the Ottoman Empire had commercial relations with other
states. It is possible to access customs records from the provide information about these relations
and the maintained ledgers. However, studies focusing on transcription and analysis in the field of
accounting history are limited. In this regard, the Presidency of Republic of Türkiye Directorate of
State Archives (PMOA) transcription of brief ledger number ML.VRD.d, encoded as 867, belonging
to Izmir Efrenç Customs, obtained from the Prime Ministry Ottoman Archives, was conducted in the
study, and inferences were made. The transcription of the document was limited to the period from 13
Rabiu’l-ahir 1259 (May 13, 1843) to 14 Cemaziye’l evvel 1259 (June 12, 1843), serving as the temporal
boundary for the study. The purpose of the study was to contribute to individuals conducting
research on accounting history by examining the accounting records in the brief ledger of Izmir Efrenç
Customs. The results of the study, revealed that the records were related to the fundamental concepts
of accounting, including complete explanations and expressions in terms of monetary values, and the
total customs revenue amounted to 136,367.5 Guruş and 19 Akçe.
Keywords
References
- Arslanboğa, K. (2015). Osmanlı Devleti’nde uluslararası bir fuar: uzuncaabad-ı hasköy panayırı nın 1769 ile 1818 yıllarına ait gümrük gelirleri An international fair in the Ottoman Empire: Customs revenues of Uzuncaabad-ı Hasköy Fair between the years 1769 and 1818. Journal of International Social Research, 8(36), 774-787.
- Aydoğdu, M. (2016). Mütareke döneminde itilaf devletleri ve İstanbul hükümetleri arasında ithalat gümrük vergisi problemi (1918-1922) Import customs duty problem (1918-1922) between the Allied Powers and the Istanbul governments during the armistice period. Yakın Dönem Türkiye Araştırmaları, 15(30), 59-88.
- Çeştepe, H. and Güven, T. (2016). Osmanlı İmparatorluğu’nda Dâhili Gümrük Vergisi İstisnaları IInternal Customs Duty Exemptions in the Ottoman Empire. Bolu Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 16(2), 1-20.
- Daei, M. (2019). XIX. Yüzyılda İran ve Osmanlı ticari ilişkilerinde alınan vergi ve gümrük tarife terimlerinin tanımları XIX. Definitions of tax and customs tariff terms in Iran and Ottoman trade relations in the century. Atatürk Dergisi, Erzurum Kongresi’nin 100.Yıl Özel Sayısı, 8, 25-36.
- Fidan, M. (2017). Osmanlı İmparatorluğu ile Belçika Devleti arasındaki ticaretle ilgili gümrük tarife defteri (1862) Customs tariff book (1862) on trade between the Ottoman Empire and the Belgian State Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 287-309.
- Işıktaş, E. (2021). Osmanlı-Avusturya devletleri arasında uygulanan gümrük muamelatı (1838-1851): tarife, emtia ve sorunlar Customs transactions between the Ottoman-Austrian states (1838-1851): tariff, commodities and problems. Tarih ve Gelecek Dergisi, 7(1), 233-263.
- Küçükkalay, A.M. (2004). İzmir Efrenç Gümrüğü mukataası’na ait 1802-1805 tarihli 15 adet defterin analizi Analysis of 15 books dated 1802-1805 belonging to Izmir Efrenç Customs mukataa. Türklük Araştırmaları Dergisi, 16, 215-223.
- Küçükkalay A.M. (2006). İzmir Efrenç Gümrüğü’ne ait bir irad defteri’nin analizi ve ticarete ilişkin sonuçları (1797-1799) Analysis of a revenue book belonging to İzmir Efrenç Customs and its results on trade (1797-1799). Belleten, 70(257), 265-288.
- Kütükoğlu, M.S. (1980). Osmanlı gümrük kayıtları Ottoman customs records. Osmanlı Araştırmaları, 1(01), 219-234. Tuncer, D. (2007). Vergi tekniği açısından gümrük vergisinin değerlendirilmesi (Yayımlanmamış doktora tezi). Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.
- Üner, M.E. (2017). Urfa gümrük defterleri- transkripsiyon ve değerlendirme (H.1148-1153/M. 1736- 1741). Şanlıurfa Ticaret ve Sanayi Odası
- https://sozluk.gov.tr/Gümrük
- https://ticaret.gov.tr/kurumsal/tarihce
Abstract
Tarih boyunca Osmanlı Devleti diğer devletlerle ticari ilişkiler içerisinde olduğu bilinmektedir.
Bu ilişkilerden ve tutulan defterlerden gümrük kayıtlarına Başbakanlık Osmanlı Arşivi’nden
ulaşmak mümkündür. Fakat muhasebe tarihi alanında transkripsiyonu ve incelemelerin yapıldığı
çalışmalar sınırlıdır. Bu doğrultuda çalışmada Başbakanlık Osmanlı Arşivi’nden elde edilen İzmir
Efrenç Gümrüğüne ait ML.VRD.d kodlu 867 numaralı icmal defterinin transkripsiyonu yapılmış ve
çıkarımlarda bulunulmuştur. Belgenin transkripsiyonu yapılırken 13 Rabiu’l-ahir 1259 (13 Mayıs 1843)
- 14 Cemaziye’l evvel 1259 (12 Haziran 1843) tarihleri çalışmanın zaman sınırı olmuştur. İzmir Efrenç
Gümrüğü’ne ait icmal defterindeki muhasebe kayıtlarının incelenmesi ve muhasebe tarihi çalışmaları
yapacak kişilere katkı sağlamak çalışmanın amacını oluşturmaktadır. Çalışma sonucunda kayıtların
muhasebenin temel kavramlarından tam açıklama ve parayla ölçülme kavramlarıyla ilgili olduğu ve
toplam gümrük hasılatın 136.367,5 guruş 19 akçe olduğu ortaya çıkmıştır.
Keywords
References
- Arslanboğa, K. (2015). Osmanlı Devleti’nde uluslararası bir fuar: uzuncaabad-ı hasköy panayırı nın 1769 ile 1818 yıllarına ait gümrük gelirleri An international fair in the Ottoman Empire: Customs revenues of Uzuncaabad-ı Hasköy Fair between the years 1769 and 1818. Journal of International Social Research, 8(36), 774-787.
- Aydoğdu, M. (2016). Mütareke döneminde itilaf devletleri ve İstanbul hükümetleri arasında ithalat gümrük vergisi problemi (1918-1922) Import customs duty problem (1918-1922) between the Allied Powers and the Istanbul governments during the armistice period. Yakın Dönem Türkiye Araştırmaları, 15(30), 59-88.
- Çeştepe, H. and Güven, T. (2016). Osmanlı İmparatorluğu’nda Dâhili Gümrük Vergisi İstisnaları IInternal Customs Duty Exemptions in the Ottoman Empire. Bolu Abant İzzet Baysal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 16(2), 1-20.
- Daei, M. (2019). XIX. Yüzyılda İran ve Osmanlı ticari ilişkilerinde alınan vergi ve gümrük tarife terimlerinin tanımları XIX. Definitions of tax and customs tariff terms in Iran and Ottoman trade relations in the century. Atatürk Dergisi, Erzurum Kongresi’nin 100.Yıl Özel Sayısı, 8, 25-36.
- Fidan, M. (2017). Osmanlı İmparatorluğu ile Belçika Devleti arasındaki ticaretle ilgili gümrük tarife defteri (1862) Customs tariff book (1862) on trade between the Ottoman Empire and the Belgian State Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 287-309.
- Işıktaş, E. (2021). Osmanlı-Avusturya devletleri arasında uygulanan gümrük muamelatı (1838-1851): tarife, emtia ve sorunlar Customs transactions between the Ottoman-Austrian states (1838-1851): tariff, commodities and problems. Tarih ve Gelecek Dergisi, 7(1), 233-263.
- Küçükkalay, A.M. (2004). İzmir Efrenç Gümrüğü mukataası’na ait 1802-1805 tarihli 15 adet defterin analizi Analysis of 15 books dated 1802-1805 belonging to Izmir Efrenç Customs mukataa. Türklük Araştırmaları Dergisi, 16, 215-223.
- Küçükkalay A.M. (2006). İzmir Efrenç Gümrüğü’ne ait bir irad defteri’nin analizi ve ticarete ilişkin sonuçları (1797-1799) Analysis of a revenue book belonging to İzmir Efrenç Customs and its results on trade (1797-1799). Belleten, 70(257), 265-288.
- Kütükoğlu, M.S. (1980). Osmanlı gümrük kayıtları Ottoman customs records. Osmanlı Araştırmaları, 1(01), 219-234. Tuncer, D. (2007). Vergi tekniği açısından gümrük vergisinin değerlendirilmesi (Yayımlanmamış doktora tezi). Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.
- Üner, M.E. (2017). Urfa gümrük defterleri- transkripsiyon ve değerlendirme (H.1148-1153/M. 1736- 1741). Şanlıurfa Ticaret ve Sanayi Odası
- https://sozluk.gov.tr/Gümrük
- https://ticaret.gov.tr/kurumsal/tarihce
Details
| Primary Language | English |
|---|---|
| Subjects | History of Accounting |
| Journal Section | Makaleler |
| Authors | |
| Early Pub Date | December 30, 2023 |
| Publication Date | December 31, 2023 |
| Acceptance Date | September 1, 2023 |
| Published in Issue | Year 2023 Issue: 66 |
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