A Precessor Book that Base on Double Entry Bookkeep？ng: Accounting Approach of Mu？ni’l Küttab (1869) and Its Emphasis of Saadetname (1306)

In this study, Mehmed Nüzhet’s accounting approach in Mu？ni’l Küttab named book has been addressed and his criticism about accounting’s origin through Saadetname has been evaluated. Mehmed Nüzhet’s The Bookkeeping chapter of Mu？ni’l Küttab named book is in an initial position between Turkish accounting teaching books by its publication period. In this chapter, the topics of journal and ledger, recording rules, closure of accounts, trial balance and extract book, reopen of books had been embraced. Otherwise Mehmed Nüzhet, had asserted to search the origin of accounting organization based upon double entry bookkeping in Islamic geography in this chapter of the book. This claim had instantiated to emphasise Saadetname (1306) that is one of the important state accounting books in Ilkhanids period