Osmanlı muhasebecileri mali kayıtları fonksiyonlarına göre çeşitli bölümlere ayırıp muhasebe defterleri adı altında toplamışlardır. İlk bölümde yıllık gelir ve gider hesabını düzenlemeye dönük bir fonksiyona sahip olan günlük defterler ve ona paralel olarak tutulan yardımcı defterler bulunmaktadır. Devletin gelir ve giderleri vasıtasıyla hazinenin yönetimi de defterler aracılığıyla gerçekleşmektedir. İkinci bölümü ise kontrol ve denetim amaçlı muhasebe raporları oluşturmaktadır. Üçüncü bölümde merkezi yönetimin muhasebe örgütünün denetim amaçlı olarak ilgilendiği, dışarıda muhasebesi tutulan vakıflar ile ilgili kayıtlar oluşturur.¹⁰² Muhasebe kayıtları müellifin en çok faydalandığı defter serileri içerisinde bulunmaktadır. Gerek vakıflar ile ilgili gerekse çeşitli birimlerde muhasebe ile ilgili görev yapanları tespit etmek, isimlerini doğru bir biçimde kaydedebilmek için müellif bu defterlerden istifade etmiştir.
Abdîzâde Hüseyin Hüsâmeddîn Yasar · ESER VE YAZAR HAKKINDA · 2. AMASYA TARİHİ HAKKINDA · 2.4. Eserin Kaynakları · 2.4.2. Arşiv Kaynakları
Accounting Registers (Muhâsebe Defterleri)
Encyclopedia · History of Amasya, Introduction: The Work and Its Author, p. 63 • Edited by: Doç. Dr. Songül KEÇECİ KURT
Footnotes
- 102 Oktay Güvemli ve Batuhan Güvemli Osmanlı Devlet Muhasebesinde Kayıt Düzeni ve Defter Sistemi, Muhasebe ve Finans Tarihi Araştırmaları Dergisi, 2015, 9 (18), s. 18-42.
In Modern English
Ottoman accountants divided financial records into various sections according to their function and gathered them under the name of accounting registers. The first section contains the daily registers, whose function was to prepare the annual account of income and expenditure, together with the auxiliary registers kept in parallel with them. The management of the treasury through the state's revenues and expenditures was likewise carried out by means of registers. The second section is made up of accounting reports prepared for the purposes of audit and control. The third section holds the records of waqfs, whose accounting was kept outside the system but which the accounting organisation of the central administration concerned itself with for purposes of audit. Accounting records are among the register series the author used most. The author drew on these registers to identify those who served in accounting-related duties, whether in connection with waqfs or in various units, and to record their names correctly.
Notes and Research
Old Words in the Text
- fonksiyon: function, duty
- müellif: author; here Hüsameddin Yasar
- istifade etmek: to make use of
- tespit: determination
Why the Accounting Registers Mattered
The text summarises the record-keeping order of Ottoman finance in three sections and, for detail, refers to the article by Oktay Güvemli and Batuhan Güvemli on Ottoman state accounting. The reason Hüsameddin turned to the accounting registers is clear: these registers contain not only the reckoning of money but also the names of the officials who managed or distributed it. This was often exactly what Hüsameddin looked for when writing biography: a person's name, post and year of service.
The accounting registers in the Waqf Records Archive of the General Directorate of Foundations consist of 101 registers covering the years 1073-1339 in the hijri calendar (1662-1921 in the Gregorian) and 7,982 waqf records within them. These registers contain house rents set aside for the staff of certain mosques, salaries of officials, charcoal costs, expenses for the repair, furnishing and the like of waqf mosques and other charitable buildings, the down payments for malikâne of certain waqfs, and also records of the income and expenditure of waqfs managed or supervised by the administrations of the Chief Treasurer (Hazinedarbaşı), the Chief of the Gate of Felicity (Babüssaade ağası), the Şeyhülislam and the Haremeyn. Documents such as tezkire and ilmühaber are occasionally found as well.
No direct information was found in other sources on the entries for which Hüsameddin drew on these registers. The general statement in the text should be read as a clue to be sought out one by one in the relevant entries of the book.
Bibliography
Primary sources
- Abdîzâde Hüseyin Hüsâmeddîn Yasar, Amasya Tarihi, Amasya Belediyesi Kültür Yayınları, 2022, Introduction, p. 63. amasya.bel.tr
- T.C. Vakıflar Genel Müdürlüğü, Vakıf Kayıtlar Arşivi, Belge Örnekleri (Muhâsebe Defterleri), https://www.vgm.gov.tr/kurumsal/vakif-kayitlar-arsivi/belge-ornekleri
Academic studies
- Oktay Güvemli - Batuhan Güvemli, "Osmanlı Devlet Muhasebesinde Kayıt Düzeni ve Defter Sistemi", Muhasebe ve Finans Tarihi Araştırmaları Dergisi, 2015, 9 (18), p. 18-42.