Assyrian Trade and Structure of Accounting in Anatolia

Year 2021, Issue: 20, 91 - 114, 25.01.2021

Zeynep Hatunoğlu

Abstract

Assyrian trade in Anatolia extended from the Black Sea to Northern Syria and Mesopotamia and from the plain of Konya in the West to beyond the Euphrates in the East. Assyrian Trade Colonies were formed in 1900 B.C. and continued to 1850 B.C. The information about Assyrian trade in Anatolia is obtained from old Assyrian cuneiform tablets. These tablets were the first written sources of Anatolia and they were particularly excavated from Kültepe, Hattusa (Bogazköy), and Alişar. The sworn agreements were concluded by each native ruler and Assur state. This agreement specified the rights and duties of native rulers and Assur in a legal framework. By this agreement, Assyrians trade continued without any interruption within approximately 150-200 years.
Assyrian traders acquired and brought tin and quality textiles demanded by Anatolian nation with donkey caravans. And they shipped the produced valuable stones, metal, especially gold, silver and copper that Anatolian nation produced and manufactured. Assyrian traders established Karum colonies in big cities and wabartum stations in small cities.
During this trade, banking procedures, accounting applications, applications of law of contracts and commercial law were occurred. It was accepted as the first known documented “International Trade” which occurred between Anatolia and Assur.

Keywords

Assur Trade Colonies, Assyrian Trade, Karum, Datum, Accounting, Trade Partnerships

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