In this study, the land order of the Ottoman Empire, the structure of private property and its development were examined, the effects of this situation on the transition to the double - entry bookkeeping method were analyzed. During the examination, literature surveys were done regarding the property structure in the old Turkish states and Islam and the economical, socio-cultural, political etc. situations which includes a process of nearly four centuries between the foundation of Ottoman Empire to starting using of double-entry bookkeeping method. The findings were classified and analyzed in the framework of double-entry bookkeeping method. As a result, the structure of private property in the Ottoman land order and the effects on the late starting of double-entry bookkeeping method were explained.
Accounting History, Double Entry Bookkeeping Method, Land System in the Ottoman Empire, Private Property