İzmi̇r Efrenc Gümrüğü’nün Bi̇r Aylik Hasilatinin Mübeyyi̇n İcmal Defteri̇ni̇n Transkri̇psi̇yonu

Abstract

Throughout history, it is known that the Ottoman Empire had commercial relations. It is possible to access customs records from the Prime Ministry Ottoman Archives (PMOA), which provide information about these relations and the maintained ledgers. However, studies focusing on transcription and analysis in the field of accounting history are limited. In this regard, the transcription of brief ledger number ML.VRD.d, encoded as 867, belonging to Izmir Efrenç Customs, obtained from the Prime Ministry Ottoman Archives, was conducted in the study, and inferences were made. The transcription of the document was limited to the period from 13 Rabiu’l-ahir 1259 (May 13, 1843) to 14 Cemaziye’l evvel 1259 (June 12, 1843), serving as the temporal boundary for the study. The purpose of the study was to contribute to individuals conducting research on accounting history by examining the accounting records in the brief ledger of Izmir Efrenç Customs. As a result of the study, it was revealed that the records were related to the fundamental concepts of accounting, including complete explanations and expressions in terms of monetary values, and the total revenue amounted to 136,367.5 Kuruş and 19 Akçe.