ARMO Schedule Monitor: Anlagenbuchhaltung ARQ0 FIAA – Ad Hoc Berichte ART0 FIAA FMJD Jahresabschluß zurücknehmen: Budget FMJM Beantragung Budgetreste .. FRH7 Umbuchung von Bdgtresten aus D.-Ring. Political Structure during the Period until the Tanzimat Ulrich Dring ve Rainer Buchholz, Buchhaltung und Jahresabschluss, 9. /ip/Der-Buchhalter-Schluss-Mit-Der-Geheimniskraemerei-German/ -Prufung-des-Jahresabschlusses-in-der-Praxis-German-Edition/

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Published on Jan View Download 1. Kaynak gsterilerek alnt yaplabilir. General Explanation 8 Siyakat Writing System in Abbasids 8 Rules and Signs in Abbasids Accountancy Books 11 Political Structure in Abbasids 14 Economical and Financial Structure of Abbasids 19 Substructure influencing Accounting Practices 22 Taxes in Abbasids 31 Accounting Records in Abbasids 44 Accounting Record Sample from Abbasid-1 52 Accounting Record Sample from Abbasids-2 67 3.

General Information 77 Siyakat Writing System in Ilkhanians 78 v Rules and Signs in Accounting books of Ilkhanians 85 Political Structure of Ilkhanians 89 Governmental System uns Ilkhanians 93 Economic Structure of Ilkhanians Financial Structure in Ilkhanians Financial Situation and State Budget in Ilkhanians Money in Ilkhanians Taxes jahrezabschluss Ilkhanians Gazan Khan Era and his reforms jahresabschluws Ilkhanians Accounting Teaching Books in Ilkhanians Accounting Records in Ilkhanians Ilkhanian Accounting Record Sample-1 Ilkhanian Accounting Record Sample-2 Ilkhanians Accounting Record Sample-3 4.

Buchhaltung und Jahresabschluss: Mit Aufgaben, Lösungen und Klausurtraining (ESVbasics)

General Introduction General Information Political Structure in the Rise of Ottoman Empire Economic Structure in the Rise of Ottomans Financial Structure in the Rise of Ottomans Explanations about the Samples from the Ottoman Empire Period Accounting Record Samples from the era of Foundation Jizyah Accounting Office Catalogue Haremeyn Accounting Office Catalogue Great Ruzname Office Book Catalogue Anatolia Accounting Office Book Catalogue Mines Mukataa Office Book Catalogue Political Structure in the Growth of Ottoman Empire Economic Structure in the Growth of Ottoman Empire Financial Structure in the Growth of Ottoman Empire Defterdar Minister of Finance Province Finance Offices Ottoman State Treasuries Internal Treasury External Treasury Birun or Miri Treasury Miri Treasury Offices First and Second Ruznme Offices Rumelia Accounting Office Anatolia Accounting Office Darb-Hne Hmayun Mint Treasury Incomes Collection and Allotment of Taxes viii Certain Concepts Concerning Finance The Budget Examples of Accounting Records of the Ascension Period Accounting Record Sample 2 from the Growth Period Accounting Record Sample 3 from the Growth Period Accounting Record Sample 4 from the Growth Period Accounting Record Sample 5 from the Growth Period 3.


Political Structure during the Period until the Tanzimat Economic Structure Until The Tanzimat Financial Structure until the Tanzimat Accounting Record Samples from the Period until the Tanzimat Accounting Record Sample 1 from the Period until Tanzimat ix Accounting Record Sample 2 from the Period until Tanzimat 4.

Political Developments and the Political Structure Administrative Structure in Abbasids Fiscal Organization and Taxes in Abbasids State Expenditures in Abbasids First Known Example of the Stairs Jahresabscluss 3.

Transition Process of Stairs Method to Ottomans: Ottoman Ilkhanians Relations Development of the Stairs Method by the Ottomans xi The first known examples belong to the second half of the 8th century.

It was born in the Abbasids State, passed to Ilkhanians in the middle of the 13th century, without certainty, used by Seljuks for some time and Ottomans took the system from Ilkhanians bchhaltung the 14th century and as it is widely known used the system until the end of the 19th century. Approximate lifetime of the system is years. Abbasids, Ilkhanians and Ottomans had a similar culture of alphabet, language, social structure dominated by Islamic traditions, state structure and administration, economic structure and trade customs and finally similar income and expenditures.

For this reason, the same accounting method changed according to the conditions of buchhaltungg era and continued its existence.

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It was used in the field of state accounting. In other words, it was born and developed as a system of state xring. Statist structure of the Middle East also enabled the growth and development of the method.


Introductory and manual books written throughout the 14th century in the time of Ilkhanians have survived up 2 to now. The first examples of double-entry record method, which now has completed its globalization, fall with the inscription of these teaching books. Doubleentry record method has a lifetime of seven hundred years and is still young when compared to Stairs method. Double-entry record method is a product of capitalist economy.

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On the other hand, Stairs method has nahresabschluss of a statist economy. It is known that, in Stairs method, there are two kinds of writing forms; the normal style and siyakat with no markings.

Two reasons could be found for this. One of the reasons is since the accounting records carried utmost importance and secret for the state, siyakat writing jahresabbschluss is difficult to read was chosen.

The second reason is the need to write many things in small places which resulted in an Arabic alphabet with no markings which lifted confusion problems with the above or below lines.

In siyakat records, it is seen that numbers were written words or figures. The reason for this may be the need to cover the numbers or to eliminate the risk of changing numbers. The method revised itself according to changing and developing conditions of jahresavschluss age. Its practice areas expanded. But the system remained in a line which valued internal and external auditing, conservatism, secrecy and especially reporting.

Clarity in reporting and jahresabschlusa comprehensibility are the main reasons for the long life of the method.