IN 15TH CENTURY ACCOUNTING IN THE OTTOMAN EMPIRE, AN EXAMPLE REGARDING CALCULATION OF CAPITAL GAIN DISTRIBUTION WITH SHARE

Autor:	KÜÇÜKER, Metehan, CAN, Ahmet Vecdi
Jazyk:	turečtina
Předmět:	History of Accounting Accounting in the Ottoman Empire Mecma‘ü’l Muhasebe Tarihi Osmanlı Muhasebesi Mecma‘ü’l-Kavâ‘id
Zdroj:	Uluslararası Yönetim İktisat ve İşletme Dergisi
ISSN:	2147-9208 2147-9194
Popis:	The purpose of the study was to examine a book called Mecma’ü’l Kava’id which was written in 1494 and acquire knowledge about the functioning of the accounting in that period. In the first part of the study; it was mentioned as a general accounting system of the Ottoman period and thereafter it was discussed with an example by being given a book called Mecma’ü’l Kava’id and information about its author 1494 yılında kaleme alınan Mecma‘ü’l-Kavâ‘id adlı eserin incelenmesi ve dönemin muhasebe işleyişi hakkında bilgi sahibi olunması amaçlanan bu çalışmada, öncelikle Osmanlı dönemi muhasebe sistemine genel olarak değinilmiş daha sonra Mecma‘ü’l-Kavâ‘id adlı eser ve yazarı hakkında bilgi verilerek eserde yer alan çözümlü bir örnek ele alınmıştır.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=tubitakulakb::66b367e4db5cb8af6fcfe67bfef69b05 https://dergipark.org.tr/tr/pub/ijmeb/issue/54621/745025 Zobrazit plný text záznamu