SIYĀQAT ACCOUNTING: ITS ORIGIN, HISTORY, AND PRINCIPLES

منو

" SIYĀQAT ACCOUNTING: ITS ORIGIN, HISTORY, AND PRINCIPLES "
Mohammad Bagheri

Document Type	:	AL
Record Number	:	811390
Doc. No	:	LA99064
Main Entry	:	Mohammad Bagheri
Title & Author	:	SIYĀQAT ACCOUNTING: ITS ORIGIN, HISTORY, AND PRINCIPLES [Article]\ Mohammad Bagheri
Title of Periodical	:	Acta Orientalia Academiae Scientiarum Hungaricae
Date	:	1998
Volume/ Issue Number	:	51-3
Page No	:	297--301
Abstract	:	Siyāqat was a popular system for keeping financial accounts in some Middle-Eastern countries in the Islamic period. In this article, the origin of Siyāqat and of its name is mentioned. Based on historical references, it is shown that Siyāqat was an arabicized form of the pre-Islamic Iranian accounting system. This fact is reconfirmed by showing the similarity between the mathematical structures of Siyāqat and the pre-Islamic Iranian numeration system. Two main branches of Siyāqat, cash and kind, are described. Information on the earliest extant samples of Siyāqat, and on modern researches and publications on the subject is provided.