The Accounting Icmal Registers as a Means of Auditing in the Ottoman Empire: The Example of Trabzon

Ozturk T.

BILIG, no.56, pp.211-234, 2011 (SSCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: Issue: 56
  • Publication Date: 2011
  • Journal Name: BILIG
  • Journal Indexes: Social Sciences Citation Index (SSCI), Scopus, TR DİZİN (ULAKBİM)
  • Page Numbers: pp.211-234
  • Karadeniz Technical University Affiliated: Yes


Icmal means a summary drawn from a detailed account. Icmal registers were constituted in many fields particularly with the aim of counting. But in this study the icmals which exactly show the features of an account entry will be emphasized. In this regard, the icmals reflecting the accounts of some significant institutions such as the accounts of military expeditions and warehouses will be examined. The revenue and expenditure entries regarding these kinds of account books will be explained. Moreover, while the importance of these entries or account books is discussed, the details and forms of registers will also be expounded.