Abstract :
Tanzimat is a reform movement in the many areas including particularly financial system
and institutions of the Ottoman Empire. Among the financial innovations that Tanzimat Period
brought, the establishment of financial supervision comes first. This new supervision and establishment of new accounting offices brought the change of recording system with it. The ladder
system that the state’s accountants had used for centuries in Tanzimat Reform Era was abolished,
instead of it, after acceptance of trade laws, it was tried to pass into double-faced registry method.
The Districts, one of the administrative unities in the Ottoman Empire were undergone a
change in constructions as administrative and boundary together with the innovations that Tanzimat brought along. Ç?ld?r was one of the districts where these innovations occurred in. Ç?ld?r
District had become narrow as administrative and boundary in recently and, as manager, it had
been left to the administrative of governors. In Tanzimat Reform Era, how much wage was paid
to the officers working within the body of district where innovation and change occurred especially in the years when external debt started, revealing how much the administrative expenses under
the district administration were endured and revealing the operating method in terms of accounting have constituted the purpose of the study. Within this purpose framework, the frame of the
subject has been drawn and the study has been documented by the Account Book Note obtained
from the General Directorate of The Ottoman Archives of the Prime Ministry
Keyword :
Muhasebe Tarihi, Ç?ld?r Sanca??, Tanzimat Dönemi, Medfuat