@article{2014,title={ACCOUNTING RECORD OF FOUNDATION OF KAYSERİ CAMİ-İ KEBİR (GRAND MOSQUE) BETWEEN RUMI 1254 AND 1256 YEAR (OF JULIAN CALENDAR)},abstractNode={It is possible to discuss foundations that played important roles in the socio-economic structure of the Ottoman in basically two categories. First of them, are foundations that were called as (müessesat-i hayriye) charitable foundations, and were benefited from themselves. The otherone is called as asl-ı vakf and it is the foundation that maintain (müessesat-i hayriye) charitable foundations to continue their functions constantly and regularly. Foundations are institutions that provide income as a result of economic activity and serve in various fields for the public weal with this income, and are self-sufficient in nature. In this context, role of foundations in maintaining religious structures, especially mosques and prayer rooms continue their services without interruption and supplying their needs is indisputable. Crop or rental income dedicated properties such as fields, vineyards, gardens, houses, shops etc. and grants in-kind and in-cash by benefactors were the income sources of the mosques This study is based on accounting book of Kayseri Cami-i Kebir (Grand Mosque) Foundation registered with BOE ev.d. 10,949. Crops varieties, quantities and unit prices are separately given in the accounting record comprising tithe income for crops obtained from villages and hamlets and vineyards between the years of Rumi 1254 (AD 1839) and 1256 (AD 1841). Accordingly, income for the year is 1254, 2877 kurus 10 para and for the year 1256 is 2297.5 kurus total income for two years is 5874 kurus 30 para. It has been recorded that aforementioned amount was spent for the salaries and allowances of especially the foundation's trustee, imams, preachers, muezzins and other mosque officials, for various expenses made for mosques and fountains and assigned duties and taxes.},author={Özen TOK},year={2014},journal={The Journal of Academic Social Science Studies}}