OSMANLI MALİ SİSTEMİNDE İRÂD-I CEDİD HAZİNESİ VE MUHASEBE KAYITLARI (1799-1800)
İRÂD-İ CEDİD TREASURE AND ACCOUNTING RECORDS IN THE OTTOMAN FINANCIAL SYSTEMS (1799-1800)

Summary/Abstract: The only treasury system called the Treasure-i Amire in the Ottoman Financial System had turned into a very savvy and prehistoric system with the foundation of new Treasury of Irâd-ı Cedid. Irâd-ı Cedid Treasure founded in 1793 during Selim III. Period contained amendments on Malikâne (Estate), Esham (share stocks) and Tımar(manor)regulations. The purpose of establishment of İrâd-ı Cedid Treasure, which was a fund created to financially finance military expenditures and warfare, was to manage effective and efficient revenue sources. In the Ottoman accounting system, the ladder method had been continued to record the financial events and transactions of the state in the Selim III period. In this study, the accounting records of the Irâd-ı Cedid Treasure under the catalog of the Esham books in the Ottoman Archives of the Prime Ministry of Turkey are examined in detail including 7-month income and expense accounts for the period from May to December 1800. According to the accounting records of İrâd-ı Cedid Treasure; the total income was 7512956 Kurus (piastre) and the total expenses were 2040750 Kurus for this 7 month period, with the total net income of 5481167 Kurus . As a result, it has been revealed that the state’s incomes had increased with the establishment of the Irad-ı Cedit Treasure.

• Details
• Contents