The analysis of accounting terms in Kutadgu Bilig in the way of today's accounting terminology

Kutadgu Bilig written by Yusuf Has Hacib is regarded as one of the most important works of Turkish Islamic history. This work has been the focus of attention for many disciplines such as history, law, philosophy, sociology and mainly language, so far. Local and foreign many scientists made a number of studies related to this work. It has been inevitable that academics and writers dealing with the accounting science are included this interest. Because, there are lots of marks related to the accounting science, and the work has been an attracting structure for accounting scientists with these marks.Accounting is discussed more in the form of government accounting and the responsible officer for the financial organization of State is defined as ?treasurer? in Kutadgu Bilig setting out the first views of Turks about trade, accounting work order and accountant. Powers and responsibilities, vocational knowledge, appointments and moral features which must be sustained by treasurer regarded as the representative for today?s accountants are explained in a section of approximately eighty couplets in the work. It is a remarkable fact that documents and information about basic concepts and principles of accounting used today were found in Kutadgu Bilig written about a thousand years ago; in this regard, the work moved Turks to an important point in the field of accounting.In this study which is prepared with the aim to prove the presence of Turks such as other civilizations in the field of accounting since ancient times, all couplets in Kutadgu Bilig are examined and concepts and terms concerning the accounting, recording and commercial life are selected, these concepts and terms are explained with sample couplet from the work. In addition, moral features which must be sustained by accountants are explained by being classified with the reference to the fundamental principles of ethics of the accounting profession.Keywords: Kutadgu Bilig, history of Turkish accounting, accounting ethics