Osmanlı Devleti’nde Tereke Kayıtları ve Tereke Kayıtlarının Muhasebeleştirilmesi: Rusçuk Örneği(Estate Records and Accounting of Estate Records in Ottoman Empire: The Case of Ruse)

Abstract

Estate books can be defined as the books in which the assets of the people who died in the Ottoman period are recorded with their values. Estate books are among the books kept for many years in the Ottoman Empire. This situation has also been effective in terms of the development of accounting. The records in the estate records are considered among the important sources used by the courts in the Ottoman period regarding the division of inheritance. In other words, the books prepared in accordance with the accounting discipline are also the subject of history and law disipline. In this study, the transcription (translation) of the estate recordss of two people who died in the Cami'i-i Cedid district in the city of Ruse is given and the liquidation balance sheet of both estates was created in accordance with the transcription. As a result of the study, it has been tried to show that the assets of the deceased and the rights distributed are equal to each other, as the liquidation balance sheet of both estates

Keywords

• ottoman empire
• estate
• accounting