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
A Sumerian clay tablet potentially signed by Kushim in the upper left corner (not the more well-known "Kushim tablet")
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
Kushim (Uruk period)
…as output on the reverse side. One tablet shows Kushim providing 14,712 litres of barley to four officials, for which they were properly discharged. History of accounting Iry-Hor, earliest historical figure known by name…
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.