- Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
- Sayı: 66
- TRANSCRIPTION OF THE LEDGER DECLARING THE MONTHLY REVENUE STATEMENT OF İZMİR EFRENÇ CUSTOMS
TRANSCRIPTION OF THE LEDGER DECLARING THE MONTHLY REVENUE STATEMENT OF İZMİR EFRENÇ CUSTOMS
Authors : Eda Köse, Ali Apali, Tuğba Çulcu
Pages : 17-22
Doi:10.18070/erciyesiibd.1317632
View : 53 | Download : 68
Publication Date : 2023-12-31
Article Type : Research
Abstract :Throughout history, it is known that the Ottoman Empire had commercial relations with other states. It is possible to access customs records from the provide information about these relations and the maintained ledgers. However, studies focusing on transcription and analysis in the field of accounting history are limited. In this regard, the Presidency of Republic of Türkiye Directorate of State Archives (PMOA) transcription of brief ledger number ML.VRD.d, encoded as 867, belonging to Izmir Efrenç Customs, obtained from the Prime Ministry Ottoman Archives, was conducted in the study, and inferences were made. The transcription of the document was limited to the period from 13 Rabiu’l-ahir 1259 (May 13, 1843) to 14 Cemaziye’l evvel 1259 (June 12, 1843), serving as the temporal boundary for the study. The purpose of the study was to contribute to individuals conducting research on accounting history by examining the accounting records in the brief ledger of Izmir Efrenç Customs. The results of the study, revealed that the records were related to the fundamental concepts of accounting, including complete explanations and expressions in terms of monetary values, and the total customs revenue amounted to 136,367.5 Guruş and 19 Akçe.Keywords : Gümrük, Gümrük Vergisi, Muhasebe Tarihi