THE USE OF STAİRS METHOD İN COST ACCOUNTİNG İN THE OTTOMAN STATE İN 19TH CENTURY

Stairs Method was sufficient for every kind of transaction and was able to meet the accounting needs of the Ottoman Empire until it was abandoned. For this reason, we can easily say that it was used in every kind of transaction related to cost accounting. With this claim, it was necessary to develop our study. In this study, we will present samples of accounting records of sericulture factory in Bursa, kept according to Stairs Method. Some necessary changes have been made on the original copy during translations in order to provide a better understanding. But the original form and changed form, which has been prepared to make the sample understandable, are given together for the use of information seekers. By this way, it is possible to make a comparison. It can be seen that the sericulture process records have a classification of direct raw materials and supplies, direct labor and general production costs. Today, sericulture production, which passed from the Ottoman State, still continues in Bursa. There is also a Sericulture Institute situated in Bursa. But, at this point, it must be mentioned that the raw material of silk, cocoon, is reared from silkworms in special rooms and for this reason it is regarded as natural raw material. So, it is impossible to see a cost born from the expenses of direct raw material and supplies. Instead, indirect materials and supplies will be seen in the sample. It will be useful to give some information about modern cost accounting and some of its basic points to start the subject and prepare a general foundation