Income and Expenses of the School Waqfs in the Light of Accounting Records: Example of the Late 18th Century üsküdar

Education services in Ottoman State had been conducted by waqfs until the Maarif Nezareti was established. One of the leading waqfs which provide education services were ottoman elementary-primary school. In this study, it is aimed to answer such questions from üsküdar example as “how did those schools finance their services, what kind of attendants worked in them, how much did they pay the staff, what kind of expenses did they have?” In this study, it is aimed to analyse 5 school waqfs that were active in Uskudar; their incomes and expenses for the period between 1770-1800 (1184-1214 AH) years by using accounting records. The result of the study shows that cash waqfs had increased their main assets in the course time. Besides, it is seen that the amount of total salary paid to the staff was higher than the cost of other items in general. It has also been determined that annual amount paid to the staff were never changed throughout this period, with a few exceptions. Likewise, it is found that the amount of fee paid to Judiciary and annual rent acquired from real estate properties were unchange