SAGIS IN UYGHURS IN THE LIGHT OF HISTORICAL DOCUMENTS
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 10, Issue
Abstract
The Uyghur State, established in the eighth century AD and known as the first Turkish state to adopt a settled life, is the state most interested in trade within the pre-Islamic Turkish states. This is considered to be a sign that the Uyghurs have an advanced fiscal system and accounting knowledge. There are many documents from Uyghurs such as debt bills, payment orders, sales and lease documents. When these documents are examined, it is seen that the Uyghurs have systematically recorded commercial issues and financial events. It is also understood that during the Uyghur period, the word "sagis" was used as the counterpart of the current accounting concept. For this reason this study entitled as "Sagis In Uyghurs In The Light Of Historıcal Documents", aims to give information about Uyghurs’ accounting system in light of Uyghur legal and commercial documents. For this purpose, first of all, information about the commercial and financial structure of the Uyghur period will be given and then the accounting functioning will be investigated within the frame of some legal and commercial documents.
Authors and Affiliations
Metehan KÜÇÜKER, Ahmet Vecdi CAN
Keywords
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- EP ID EP414733
- DOI 10.29067/muvu.342201
- Views 103
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