19. Yüzyılda Türkiye''de Osmanlı Bankasında Çift Taraflı Kayıt Yönteminin Gelişimi

Year 2024, Issue: 26, 69 - 86, 29.01.2024

Mikail Erol Sudi Apak

Abstract

Bu makalenin amacı, çift yanlı kayıt yönteminin Türkiye'de 19. yüzyılın ikinci yarısında ilk uygulanma sürecini incelemek ve söz konusu uygulamanın nasıl tanınıp yaygınlaştığını ortaya koymaktır. Bu makale aynı zamanda çift yanlı kayıt yönteminin devlet tarafından nasıl benimsendiğini ve devlet muhasebesinde o zamana kadar uygulanan merdiven yönteminin yerini nasıl aldığını ortaya koymayı amaçlamaktadır. Çalışma Osmanlı Bankası'nın 19. yüzyıla ait muhasebe kayıtları ve mali tabloları incelenerek yapılmış olup, Osmanlı Bankası ile ilgili araştırmaların yanı sıra muhasebe kayıtlarının ve mali tabloların saklandığı İstanbul arşivindeki belgelerden de yararlanılmıştır. Araştırma, Banka'nın kuruluşundan başlayarak, Türkiye'de çift yanlı kayıt yönteminin yaygınlaşmaya başladığı 19. yüzyılın başlarına kadar uzanan zaman dilimini kapsıyor. Bulgular, söz konusu dönemde Osmanlı Bankası'nın bankacılığın modernleşmesine öncülük ettiğini ve Türkiye'de çift yanlı kayıt yönteminin benimsenmesine katkıda bulunduğunu ortaya koyuyor.

Keywords

Osmanlı Bankası, 19. Yüzyıl, Osmanlı

The Ottoman Bank and the Evolution of Double-Entry Bookkeeping in 19th Century Turkey

Abstract

The aim of this paper is to examine the first application process of the double-entry bookkeeping method in the second half of the 19th century in Turkey and to demonstrate how the said application won recognition and became widespread. This paper also aims to determine how the double-entry bookkeeping method was adopted by the state and re- placed the stairs method, which had been applied until then in state accounting. The study was conducted by examining the accounting records and financial statements of the Ottoman Bank in the 19th century, and the documents in the archive in Istanbul where the accounting records and the financial statements are stored, were used as well as research on the Ottoman Bank. The research covers the time period beginning with the establishment of the Bank and extending until the early 19th century during when the double-entry bookkeeping method began to become widespread in Turkey. The findings attest to the fact that the Ottoman Bank pioneered in the modernization of bank-

ing and contributed to the adoption of the double-entry bookkeeping method in Turkey in the said time period.

The Bank was established under the name Ottoman Bank and was re- named Banque Imperiale Ottomane (Imperial Ottoman Bank) in 1863 and changed back again to Ottoman Bank in the Republican Era. These changes of name were the result of the Ottoman Empire’s use of its right to issue, and the fact that French and Turkish owners of capital were among the sharers of the Bank. The partnership with French capi- tal and the influence of the French culture in Turkey led to the keeping of financial records in French.

While applying the double-entry bookkeeping method, the Bank also introduced Turkey to the most developed accounting understanding of the time. It is observed that the Bank had a developed cash recording system in addition to the day book and the ledger and supported the fi- nancial system with many auxiliary books used in the detailed monitor- ing of the receivables and debts. Moreover, it is observed that through- out the second half of the 19th century, the accounting systems of the branches, the number of which had been increasing gradually, were re- corded according to the modern double-entry bookkeeping method and that consolidated financial statements were prepared by gathering to- gether the accounting record results of the activities of all the branches at yearend.

The Ottoman Bank did not only contribute to Turkish banking through- out the second half of the 19th century but also pioneered in accounting applications, and many credit institutions and commercial organizations followed the accounting applications of the Bank. During the said pe- riod, the accountants who worked in the branches and the central office of the Ottoman Bank did outstanding service in ensuring the double- entry bookkeeping method became widespread in Turkey.

Keywords

The Ottoman Bank, Transition to the double-entry bookkeeping method in the Ottoman Empire, 19th century.

References

• Akyüz, Y. (1994). Türk Eğitim Tarihi (History of Turkish Education), İstanbul: Kültür Koleji Publications.
• Al, H. (2007). Uluslararası Sermaye ve Osmanlı Maliyesi 1820-1875 (International Capital and the Ottoman Accounting 1820-1875). Istanbul: Ottoman Bank Research Centre.
• Autheman, A. (2002). Bank-ı Osmanı-i Şahane, Istanbul: History Foundation Yurt Publications.
• BOA. Başbakanlık Osmanlı Arşivi (Prime Ministry Ottoman Archives), document fascicule no: DUİT 37-2/7-214.
• Eldem, E. (1994). Banque Imperiale Ottomane, Inventaire Commente des Archives, Istanbul: Institut Français d’Etudes Anatoliennes.
• Eldem, E. (1999). Osmanlı Bankası Tarihi (History of the Ottoman Bank), Istanbul: History Foundation Yurt Publications.
• Ferid, H. (2008). Osmanlı’da Para ve Finansal Kredi Cilt 3: Bankacılık (Money and Financial Credit in the Ottoman Empire Vol 3: Banking) Mehmet Hakan Sağlam (ed.), Istanbul: General Directorate of Mint and Stamp Print House of the Undersecretariat of Treasury Publications.
• Güvemli, O. (2000). Türk Devletleri Muhasebe Tarihi, Tanzimat’tan Cumhuriyet’e (History of Accounting of the Turkic States: From Tanzimat to Republic), Vol 3., Istanbul: Chamber of Sworn in Certified Public Accountants of Istanbul Publications.
• Güvemli, O., & Aslan, M. (2018). Türkiye Muhasebeciler Günü Hangi Gün Olmalı? Muhasebe ve Finans Tarihi Araştırmaları Dergisi(14), 64-91.
• İhsanoğlu, E. (1998). Osmanlı Devleti ve Medeniyeti Tarihi (History of the Ottoman Empire and Civilization), Vol. 3., İstanbul: IRCICA.
• Kazgan, H. (1997). Osmanlı’dan Cumhuriyet’e Türk Bankacılık Tarihi (History of Banking in Turkey from the Ottoman Empire to the Republic of Turkey), Istanbul: Türkiye Bankalar Birliği Publications.
• Official Gazette (1926) İktisadi Müesseselerde Mecburi Türkçe Kullanılması Hakkında Kanun, 805 sayılı ve 10.4.1926 tarihli, Resmi Gazete: 22.4.1926 tarih ve 353 sayılı (Law No 805, dated April 10, 1926 on Compulsory Use of the Turkish Language in Economic Enterprises, published in the Official Gazette No. 353, dated 22 April 1926).
• Ottoman Bank (1988). Osmanlı Bankası’nın Tarihçesi (History of the Ottoman Bank), Istanbul: Ottoman Bank Publications.
• Özbirecikli, M. (2011). "The First Course Books on Double Entry Accounting in the Ottoman Era”, Paper, II. International Conference Before and After Luca Pacioli, 17-19 June, Florence, Italy.
• Velay, A. (1903). Essai sur l’Histoire financiere de la Turquie, Paris.
• www.obarsiv.com Osmanlı Bankası Tarihçesi (History of the Ottoman Bank), see information on the website www.obarsiv.com, 07.05.2023.