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Muhasebede "Muzaaf Usul" L. Pacioli'den Önce Var Mıydı?-2

Year 2006, Issue: 29, 64 - 78, 01.01.2006

İsmail Otar

Abstract

İlhanlılar zamanında 1363 yılında Risale-i Felekiyye adlı muhasebe kitabı yazılmıştır. Risale-i Felakiyye'deki günlük defter kayıtlarında çift yanlı kayıt yönteminin izlerini görmek olanağı vardır. Bu kitaptan yararlanılarak, önce siyakat yazısı İle yazılmış günlük defter madde kaydına yer verilmiş, sonra aynı maddeler normal Arap harfleri ile gösterilmiştir. Sonra da aynı maddenin Türkçe transkripsiyonu yapılmış ve daha sonra da bugünkü kayıt yöntemine göre maddenin yazılması üzerinde durulmuştur.

Keywords

Risale-i Felekkiye siyakat muhasebe çift yanlı kayıt yöntemi.

Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-ll)

Year 2006, Issue: 29, 64 - 78, 01.01.2006

İsmail Otar

Abstract

(Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-ll) Risale-i Felakiyye, an accounting book, was vvritten in 1363 during İlhanlı period. İt is possible to see practice of double entry system in daily notebook records in Risale-i Felekiyye. İn this article, daily notebook records that is vvritten in Arap Alphabet and the Turkish trancription is done as well. Fİnally, the re-write of this paragraph based on today's entry system is analyzed.

Keywords

Risale-i Felekkiye siyakat accountancy double entry accounting system.

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Details

Other ID JA89YH73ZU
Journal Section Research Article
Authors

İsmail Otar This is me

Publication Date January 1, 2006
Submission Date January 1, 2006
Published in Issue Year 2006 Issue: 29

Cite

APA Otar, İ. (2006). Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-ll). The Journal of Accounting and Finance(29), 64-78.
AMA Otar İ. Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-ll). The Journal of Accounting and Finance. January 2006;(29):64-78.
Chicago Otar, İsmail. “Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-Ll)”. The Journal of Accounting and Finance, no. 29 (January 2006): 64-78.
EndNote Otar İ (January 1, 2006) Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-ll). The Journal of Accounting and Finance 29 64–78.
IEEE İ. Otar, “Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-ll)”, The Journal of Accounting and Finance, no. 29, pp. 64–78, January 2006.
ISNAD Otar, İsmail. “Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-Ll)”. The Journal of Accounting and Finance 29 (January 2006), 64-78.
JAMA Otar İ. Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-ll). The Journal of Accounting and Finance. 2006;:64–78.
MLA Otar, İsmail. “Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-Ll)”. The Journal of Accounting and Finance, no. 29, 2006, pp. 64-78.
Vancouver Otar İ. Was There Double Entry Accountİng System in Accountancy Before L. Pacloli?-ll). The Journal of Accounting and Finance. 2006(29):64-78.