The history of accounting or accountancy can be traced to ancient civilizations. The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, co
A Japanese man writing in a ledger with the help of a soroban (abacus). Meiji period, 1914
Globular envelope (known as a Bulla) with a cluster of accountancy tokens, Uruk period, 4000-3100 B.C.E, from Susa. Louvre Museum
Part of the Res Gestae Divi Augusti from the Monumentum Ancyranum (Temple of Augustus and Rome) at Ancyra, built between 25 BCE - 20 BCE.
Kushim is potentially the earliest-known recorded name of a person in writing. The name "Kushim" is found on several Uruk-period clay tablets used to record transactions of barley. It is uncertain if
History of accounting
…was incorporated in 1920. These three separate Canadian accounting bodies unified as the Chartered Professional Accountants of Canada (CPA) in 2013. Kushim (individual) Brown, Richard, ed. A History of Accounting and Accountants (1905) online old classic…
A Sumerian clay tablet potentially signed by Kushim in the upper left corner (not the more well-known "Kushim tablet")