Usul-u Defteri: An Accounting Teaching Book Published in the Early Years of the 20th Century in the Ottomans


12th World Congress of Accounting Historians, İstanbul, Turkey, 27 - 31 July 2008, vol.2, pp.1853-1871

  • Publication Type: Conference Paper / Full Text
  • Volume: 2
  • City: İstanbul
  • Country: Turkey
  • Page Numbers: pp.1853-1871
  • Karadeniz Technical University Affiliated: Yes


For the Ottomans, the second half of the 19th century and the early years of the 20th century is of exceptional importance in terms of accounting as well as economics and trade for the accounting education, carried out until this period based upon master-apprentice relationship, was first introduced into a school setting during this time-period. Many innovative subjects such as double-entry bookkeeping, compulsory and voluntary accounting journals, documents, balance-sheet, income statement, which are considered to be the basis of today's contemporary accounting system, firstly appeared in the field of education and application during this era. The present study, which was designed taking into consideration the idea that the books written during this period would particularly exhibit how developments in accounting education and application had their reflections on the accounting profession, examined in details the book "Usul-u Defteri (Bookkeeping) written by Istepan Arabyan. At the conclusion of the examination, it has been reported that, during this period, the merchants kept both compulsory and subsidiary accounting books, and that the books kept as legal ones were journals, balance-sheet and copybooks, and that the books kept as subsidiary ones were draft books, cash book, ledgers, store book, payables and receivables books.