Marco geomorfológico de la provincia de Santa Fe

Believing that a powerful state is required to have a sound “order of administrative accounting”, İlhanian State attached great importance to the accounting practices in the first half of the 14th century. The main proof of this importance attached to accounting is that the administrators of the country were raised by being trained in accounting (Hinz, 1950, 1-2). The other proof is that four accounting resources were written for the first time in the same period.

In the era of Gazan Khan, who is one of the Khans of the İlhanlı State, the system in the financial structure and accounting of the state became established.

Saadetname, which was started to be written in 1309 and completed in 1336 by

Felek Alayı Tebrizi, is the first accounting resource book written with the aim of to training the son of Gazan Khan in state accounting.

This book was discovered by Prof. Dr. A. Zeki Velidi Toğan at Yusufağa Library in Konya in 1930 (Toğan, 1931, 14-15). The book was written in Persian siyakat writing. One of its samples is at Hagia Sophia Library. Saadetname, written according to the concept of state accounting, consists of three chapters:

The first chapter includes Basic Concepts, Introduction and explanations. In the second chapter, the transactions of tax accruement are analyzed from various angles.

The third chapter is important in terms of accounting discipline. In this chapter, the books of accounts and recording system of the council of state are introduced. The central recording system is given greater coverage as a result of the great role played by the central government in the state finance administration. The same system is seen in Seljuks and the Ottoman Empire.

The introduction of these registers is important in terms of comparing the accounting systems of Turkish states, especially İlhanian State and Seljuk Empire with The Ottoman Empire.

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The subject will be analyzed by the explanations related to Daftar-e Ruznamçe (Daily Register) and the sample item recordings that are important for explaining and introducing the accounting bookkeping system. The following information about Daily Recording is given in the book:

“This register is also called Department Regulation Register. All the details of the council tax, expenses and various regulations are registered into the Daily Register on a day-to-day basis with the information of month and year. Adding is not common in this register and it cannot be erased. In the case of an error made in an amount, it is marked to be cancelled and then the information of connection reason is recorded.

Daily Register starts with this sentence: “In the name of God ……date, that consists of the council facts.” The first page starts with this text. The line drawn in width is as long as register. This page doesn’t consist of anything else. The title stating this is written on top of each of the following pages.

The name of month is written with line in a smaller width on the 2nd page. The first day of month is written with line in a smaller width below this. If one page isn’t enough for registration, it should be marked at the edge of the next page so that it is known that this is the continuation of the former page. If there is not any registration in a month or a day, the name of the same month or day is written anyway. “Blank” is written below this so that it can be understood why it has not been used. The reason of it is written here in the case of the cancellation of a registered amount or a part of it or the giving the cheque back. It is also valid for the amount, having been canceled, of the commands for spending approval given by this council. This cancellation should be marked by writing “It is transferred to such and such date” when this amount is registered on this page which in fact belongs to the other day at the command of spending amount.

The reason of explaining the aim of Daily Registered usage in detail is to draw attention to the similarity between the register called “The First Register” or “Hand Register,” which was introduced in the work called “Summa de Arithmetica, Geomteria, Proportiani e Proportionalita” written by Luca Pacioli 185 years after 1307, when Saadetname was written, and “Daily Register” of Saadetname (Güvemli, 1994, 30-36).

The most important feature of the State Tax Registers is that the amount forming the total amount is coherently listed in order, one under the other with the Merdiven (Stairs) Method. The order of registration is the beginning of the Merdiven (Stairs) method used in Risale-i Felekiyye written in 1363, 54 years after Saadetname. The foundation of Merdiven (Stairs) method was laid with

Saadetname and it became mature with Risale-i Felekiyye. Yet, it is obvious that it has not been named (Güvemli, 1995, 240-244).