Caption: Illustrations: Rose Blake 8,000BC The birth of accounting There seems to be some dispute about the earliest evidence of accounting, with dates ranging from around 8,000BC to 5,000BC. But most historians agree that the first accounting records in evidence were made on clay tablets in Mesopotamia and may be related to temples’ trading activities and imposition of taxes. One example is a 5,000-year-old tablet that reads “29,086 measures barley 37 months Kushim”, which can be interpreted as: “a total of 29,086 measures of barley were received over 37 months. Signed Kushim”. If Kushim is the name of an individual rather than a generic title of office, then they are not only the earliest accountant but also the first person in history whose name is known to us. This would certainly knock Luca Pacioli off the top spot as “father of accountancy” and the world’s most famous accountant. 1494 The magic of double-entry bookkeeping In 1494 Luca Pacioli, Italian...
