期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2021
期号：60
页码：447-471
DOI：10.18070/erciyesiibd.970265
语种：Turkish
出版社：Erciyes University
摘要：Ministry of Finance was established on nine different financial units in order to gather the financial units under a single roof. Costs accounting, which was one of these nine units, was determined as the subject of this research. In this context, the aim of this study is to analyze the document coded ML.MSF.d.fon and numbered 17488 obtained from the Ottoman Archives of the Prime Ministry from the perspective of accounting. As a result of the research, certain financial information was reached about Bucak Sanjak center and several of its districts concerning the expenses and sources of these expenses limited to the August, September, and November months of the year 1280 (1864 H.). Additionally, based on the analysis of the document, it was determined that it was in accordance with the basic principles of accounting such as full disclosure concept, time period concept, and monetary unit concept.
关键词：Osmanlı Maliyesi;Bucak Sancağı;Masarifat Defteri;Muhasebe Tarihi
