MERDİVEN YÖNTEMİ VE ÇİFT TARAFLI KAYIT YÖNTEMİ EKSENİNDE DEVLET MUHASEBESİNİN GELİŞİMİ (1299-2017)
DEVELOPMENT OF GOVERNMENT ACCOUNTING ASSOCIATED WITH THE LADDER METHOD AND THE DOUBLE SIDED RECORDING METHOD (1299-2017)

Summary/Abstract: The purpose of this study is to determining the pros and cons of the ladder and double sided recording method and to reveal the effects and contributions of the methods to the state accounting development. The study was completed by literature review and document review. In this work, from the foundation of the Ottoman State to the day,ladder method and double sided recording method have been examined two methods used in government accounting. In the development process of the methods, the books used in the state accounting and the changes contributions of the methods to the state accounting development. As a result of the study, from the establishment of the Ottomans to the day, the development of two methods for many years can be considered as the success and stability of state accounting. Since the ladder method is designed for state accounting according to the requirements of that day, progressively, private sector became ineffective over time with its activation and growth. Together with the private sector, profitability became important, and the double sided registration method was introduced in Tanzimat period.The location of the ladder method taken from the east, has received a double-sided registration method from the west. Together with the Tanzimat period, under the influence of the new method, both accounting books and accounting organization have been changed. This change is continuing with the application of E-book which is a new application with the effect of technology today.

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