Developments in accounting practices of ottoman state in xvth century: Muhyeddin Muhammed's work called Mecma'u'l-Kavâ'id

XVth century corresponded to a period in which significant political developments took place in the Ottoman Empire. These political developments enabled the establishment of some structural arrangements related to the economic and fiscal order. As a result of these developments, the need for registration brought the Ottoman State to an advanced level in terms of accounting practices. That have reached to the present period, some accounting books that, the examples of records kept with the stairway method and the income-expense tables have been the source materials of the development level of the Ottoman State Accounting practices. Besides, the work called Mecma'u'l-Kavâ'id, which Muhyeddin Muhammed wrote in 1494, is an important source for the development of the Ottoman State accounting practices. Nevertheless, Mecma'u'l-Kavâ'id made it necessary to question the assumptions that ignored Turkish and Islamic civilizations in the historical development of accounting. Because this work, which contains the rules about the accounting subjects required for Ottoman accountants, has took place in the scene of the history of accounting as a representative of the Turkish and Islamic civilizations scientific tradition. In this study, within the scope of the developments in the accounting practices of the Ottoman State in the XVth century, Mecma'u'l-Kavâ'id was examined and it was aimed to emphasize the place and importance of Turkish Islamic Civilizations in the historical development of accounting. For this purpose; first of all, the development of accounting in the Turkish States which ruled until the XVth century and the effects of the accounting practices of the Ilhanlı State on Ottoman accounting were taked over. Then, in the XVth century, it was examined the fiscal structure of the Ottoman Empire and the developments in accounting practices. Last, the work called Mecma'u'l-Kavâ'id was introduced and the accounting terminology of the work was taken over and the calculations in the work were analyzed by classifying them within the framework of different accounting subjects.