Osmanlı Medeniyeti Araştırmaları Dergisi

Öz

It can be understood from the
archival documents that provincial cost books were registered in townships, districts
and provinces in the Ottoman Empire. There are a wide variety of books related
to costs accounting of Ottoman Empire in the Prime Minister’s Ottoman Archives.
For examining all of these books will go beyond the scope of such study, doing
the analysis of book with only 4863 case no and ML.MSF.d. fund code has been
the subject of this study specific to costs accounting. The book belongs to
June, 1259 (R)(1843 M.), creating the date limit of this historical work. The
costs book includes records of staff salaries and various expense items
belonging to a total of thirty-two settlements, including the districts Aydın
Güzelhisarı, Köşkderesi, Köşk, İnce, Sultanönü, Dallıca, Sobuca, Mazun, Dalama,
Ayasuluğ, Tire, Bayındır, Birgi, Ödemiş, Keles, Alaşehir, İnegöl, Nazilli,
Kuyucak, Karacasu, Balyanbolu, Bozdoğan, Arpaz, Yenipazar, Amasya, Çine,
Karpuzlu and Şahme, and the townships Koçak, Çakıllı, Karapınar and Kıran in
Aydın Sanjak. The main goal of the present study is to introduce the data
obtained from the analysis of costs book in which these records are included
into the accounting history.