文章基本信息

标题：Cash Management Methods of 18th Century Cash Waqfs in the Light of Accounting Records
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作者：Süleyman Kaya ; Muhammed Emin Durmuş ; İsmail Bektaş 等
期刊名称：International Journal of Islamic Economics and Finance Studies
印刷版ISSN：2149-8393
电子版ISSN：2149-8407
出版年度：2017
卷号：3
期号：3
页码：50-62
DOI：10.25272/j.2149-8407.2017.3.3.05
语种：English
出版社：Sakarya University
摘要：In this paper,the cash management methods of the 18th-century Uskudar cash waqfs were examined according to the accounting records which were kept in the Uskudar Şeri'yye Sicilleri.When the accounting records of the waqfs for years of 1139/1726,1184/1770,1198/1784,1212/1798 were investigated,it was found that these waqfs managed the cash money by using muamele-i şer‘iyye,bey bi’l-istiğlâl and ferağ bi’l- istiğlâl contracts.It was also indicated that the cash money of the waqfs on those dates were not lent according to the mudaraba and bidaa methods.The paper was organised in two parts.While the above- mentioned cash management methods were theoretically explained in the first part,the data that obtained from the accounting records were analysed in the second part of the paper.
其他摘要：18.yüzyılda Üsküdar’da faaliyet gösteren vakıfların,Üsküdar Şer‘iyye Sicilleri’nde tutulmuş olan muhasebe kayıtları esas alınarak hazırlanan bu çalışmada vakıfların nakit işletme yöntemleri ele alınmıştır.1139/1726,1184/1770,1198/1784,1212/1798 yıllarına
关键词：Uskudar waqfs;Muâmele-i şer‘iyye;Bey bi’l-istiğlâl;Ferağ bi’l-istiğlâl
其他关键词：Üsküdar vakıfları;Muâmele-i şer‘iyye;Bey bi’l-istiğlâl;Ferağ bi’l-istiğlâl