In this paper, the cash management methods of the 18th-century Uskudar cash waqfs were examined according to the accounting records which were kept in the Uskudar Şeri'yye Sicilleri. When the accounting records of the waqfs for years of 1139/1726, 1184/1770, 1198/1784, 1212/1798 were investigated, it was found that these waqfs managed the cash money by using muamele-i şer‘iyye, bey bi’l-istiğlâl and ferağ bi’l- istiğlâl contracts. It was also indicated that the cash money of the waqfs on those dates were not lent according to the mudaraba and bidaa methods. The paper was organised in two parts. While the above- mentioned cash management methods were theoretically explained in the first part, the data that obtained from the accounting records were analysed in the second part of the paper.
18. yüzyılda Üsküdar’da faaliyet gösteren vakıfların, Üsküdar Şer‘iyye Sicilleri’nde tutulmuş olan muhasebe kayıtları esas alınarak hazırlanan bu çalışmada vakıfların nakit işletme yöntemleri ele alınmıştır. 1139/1726, 1184/1770, 1198/1784, 1212/1798 yıllarına ait vakıf muhasebe defterlerinin incelendiği çalışmada vakıfların muamele-i şer‘iyye, bey bi’l-istiğlâl ve ferağ bi’l-istiğlâl akitleri ile nakitlerini işlettikleri ve mudarebe ve bidaa gibi usulleri kullanmadıkları tespit edilmiştir. İki bölümden oluşan makalenin birinci bölümünde zikredilen nakit işletme yöntemleri hakkında teorik malumat verilmiş, ikinci bölümde ise muhasebe defterlerinden elde edilen veriler analiz edilmiştir.
Primary Language | English |
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Journal Section | Articles |
Authors | |
Publication Date | November 1, 2017 |
Published in Issue | Year 2017 Volume: 3 Issue: 3 |
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