Abstract
Throughout history, it is known that the Ottoman Empire had commercial relations with other
 states. It is possible to access customs records from the provide information about these relations
 and the maintained ledgers. However, studies focusing on transcription and analysis in the field of
 accounting history are limited. In this regard, the Presidency of Republic of Türkiye Directorate of
 State Archives (PMOA) transcription of brief ledger number ML.VRD.d, encoded as 867, belonging
 to Izmir Efrenç Customs, obtained from the Prime Ministry Ottoman Archives, was conducted in the
 study, and inferences were made. The transcription of the document was limited to the period from 13
 Rabiu’l-ahir 1259 (May 13, 1843) to 14 Cemaziye’l evvel 1259 (June 12, 1843), serving as the temporal
 boundary for the study. The purpose of the study was to contribute to individuals conducting
 research on accounting history by examining the accounting records in the brief ledger of Izmir Efrenç
 Customs. The results of the study, revealed that the records were related to the fundamental concepts
 of accounting, including complete explanations and expressions in terms of monetary values, and the
 total customs revenue amounted to 136,367.5 Guruş and 19 Akçe.
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