Burada, 1963 yılı Kültepe kazısında ortaya çıkarılan arşivden, nikkassum “hesap” ile ilgili altı adet tablet incelenmektedir. Asurlu tüccarların sıkça kullandıkları ticari bir terim olan nikkassum, belgelerde farklı fiillerle geçmektedir. Ele aldığımız metinlerin tamamında nikkassam šasā’um “hesabı çağırmak, hesaplaşmak” tabiri kayıtlıdır. Bu ifadeden, tüccarların ortaklaşa yaptıkları bir işin veya aralarındaki alışverişin kar ve zararlarını hesaplayarak, adeta küçük mali bilançolar çıkardıklarını anlıyoruz. Ayrıca, ele aldığımız bu altı metinde, Eski Asurcada geçen, anlamı tartışmalı bazı kelimeler üzerinde de durulmuştur

Six New Documents from Kültepe to Shed Light on the Word nikkassum The purpose of this article is to ascertain the meaning of and concepts related to nikkassum, a word common among the Assyrian merchants, by examining the context in which it is used in the six new tablets, which belong to the archive found during the excavations of 1963 in Kültepe and contain business accounts. In these documents nikkassum is usedinaccusative case together with several verbs to make up phrases to express concepts related to accountancy. The phrase nikkassam šasā’um, for example, appears in all the six texts generally to mean ‘to settle an account’. We understand from this expression a kind of settlement of account or balance sheet kept by the merchants who in partnership or privately undertook a work or business or who traded among themselves, in order to ascertain their gains, profits, debts and loss in short duration of time. Additionally the article has dealt with several Old Assyrian words that appear also in these six texts and the meanings of which are still obscure and, therefore, are currently disputed by scholars