In Arabic, ahi-order means brother, while in Turkish, it means compassionate, hospitable, and brave. Through unity and cooperation, the ahi-order system aims to produce honest, vigilant, benevolent, hospitable, and generous individuals. It is also known that the ahi system strengthens the unity and solidarity in the Turkish community. The Ahi system reflects the rules that must be followed in business and professional ethics over time, and it is seen that it is a strong educational institution.It is known that the ahi system was born in the period of Anatolian Seljuk State in the XIIIth century, continued its existence for 700 years during the Ottoman Empire period, institutionalized in the form of "artisans union" with the change of its name after the XVIIIth century. The definition of the ahi system, its functions, financial structure, foundations, and ahi system in the Pre-Ottaman State and the during the Ottoman Empire are the focus of this research. The Accounting Records of 1872 and 1875 of the Ahi Evran Foundation, which was active in the Kırşehir Sanjak, will be examined within the context of this subject. It is revealed in the study that the ahi system, ahi hermitages having great importance and carried until XXth century in Ottoman Emperor, have been demolished in time as its prestige and profit decreased. The documents examined within the study are mainly accounting records of the income belonging to the land, and it has been revealed that there are 224 canopied places (musakkafat) 183 belong to Der Liva-yı Kırşehri and that seven of them are under the responsibility of others. Also, it was concluded that the salaries and other payments of the foundation workers were covered by deducting from the income collected from their assigned positions.