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Accounting System Practiced In The Near East During The Period 1220-1350 Based On The Book Risale-I Felekiyye, Cigdem Solas, Ismail Otar
Accounting System Practiced In The Near East During The Period 1220-1350 Based On The Book Risale-I Felekiyye, Cigdem Solas, Ismail Otar
Accounting Historians Journal
This study examines the governmental accounting practice in the Near East during the Il-Khan Dynasty period (1120-1350 A.D.). The survey is based on a handwritten manuscript, Risale-i Felekiyye. The accounting system introduced in the Risale-i Felekiyye is an elaborate governmental accounting system. The system was based on seven major books and a number of special journals. Documents used in the system formed the basis for recording events in the books. Furthermore, the system included concepts and rules for accounting and resulted in a final report. This accounting system emerged primarily from social and economic necessities caused by agricultural and fiscal …