You are not currently logged in.
Access your personal account or get JSTOR access through your library or other institution:
If You Use a Screen ReaderThis content is available through Read Online (Free) program, which relies on page scans. Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
"SIYĀQAT" ACCOUNTING: ITS ORIGIN, HISTORY, AND PRINCIPLES
Acta Orientalia Academiae Scientiarum Hungaricae
Vol. 51, No. 3 (1998), pp. 297-301
Published by: Akadémiai Kiadó
Stable URL: http://www.jstor.org/stable/43391345
Page Count: 5
Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
Preview not available
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 Based on historical references, it is shown that Siyāqat was an arabicized form of the pre-Islamic Iranian accounting system.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.
Acta Orientalia Academiae Scientiarum Hungaricae © 1998 Akadémiai Kiadó