Eregli Coal Company as the First Corporate Practice in The Ottoman State

Öz

Eregli Coal Company was established in 1842, nine years before the Şirket-i Hayriye, as one of the first anonymous company (limited liability Company) in the Ottoman Empire. The production operations of the company for the first three years were in the form of a wholly national capital financed private firm. With Sultan Abdulmecid’s participation in the partnership the company equity was doubled and from this date on it became known as the New Company. The Company continued operations until the control of the basin was passed to the Ministry of Navy in 1865.The purpose of this study is to give information about Eregli Coal Company and its activities. Accounting records of this company, which was established by six national partners, for the first period of operations covering over 3 years between November 1842 to November 1845 are examined towards this end. With Sultan Abdulmecid’s participation as share holder the company was renamed the New Company and continued its activities until the control of Eregli coal basin was transferred to the Ministry of the Navy. Investigation of first period accounting records show that the main factor contributing to the losses incurred by the Company is the sale of coal to government owned enterprises and high interest loans incurred from bankers as a result of these uncollectible credits.

Anahtar Kelimeler

• Accounting,coal,company,Hazine-i Hassa

Kaynakça

1. BOA. Darphane Defteri, nr. 977.
2. BOA. Darphane Defteri, nr. 980.
3. BOA. Hatt-ı hümayun, nr. 197/9882.
4. BOA. Hatt-ı hümayun, nr. 20448.A.
5. BOA. Hatt-ı hümayun, nr. 240/13417.
6. BOA. Hatt-ı hümayun, nr. 27871.
7. BOA. Hatt-ı hümayun, nr. 375/20448.B.
8. BOA. Hazine-i Hassa Defteri nr. 237.

9. BOA. Hazine-i Hassa Defteri, nr. 238, v.1b.
10. BOA, Hazine-i Hassa Defteri, nr. 246, v.89a.
11. BOA. Hazine-i Hassa Defteri, nr. 249.
12. BOA. Hazine-i Hassa Defteri, nr. 790.
13. BOA. Hazine-i Hassa Defteri, nr. 791.
14. BOA. HH.THR. nr. 1253/74.
15. BOA. HR.MKT. nr. 35/53.
16. BOA. MB. nr. 6/91.
17. BOA. Y.PRK.HH. nr. 35/86.
18. Danişmend, İ.H. (1972), “İzahlı Osmanlı Tarihi Kronolojisi”, V. Cilt, İstanbul.
19. Güvemli, O. (2000),”Türk Devletleri Muhasebe Tarihi, Tanzimat’tan Cumhuriyet’e”, III. Cilt, İstanbul YMMO Yayınları.
20. Kazgan, H. (1999), “Osmanlı’dan Cumhuriyet’e Şirketleşme”, Vakıfbank Yayını, İstanbul.
21. Özeken, A. A. (1944), “Ereğli Kömür Havzası Tarihi”, İstanbul.
22. Pakalın, M. Z, (1983), “Osmanlı Tarih Deyimleri ve Terimleri Sözlüğü”, İstanbul.
23. Tak, İ., (2001),“Osmanlı Döneminde Ereğli Kömür Madenleri”, Basılmamış doktora tezi, Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Tarih Anabilim Dalı, Erzurum.