ACCOUNTING IN ANCIENT TIMES AND RELIGIONS’ PERSPECTIVE OF ACCOUNTING
ANTİK ÇAĞLARDA MUHASEBE VE DİNLERİN MUHASEBEYE BAKIŞ AÇISI

Author : Cevdet KIZIL -- Dudu Kübra KOCUR
Number of pages : 327-339

Abstract

The aim of this research is to show how accounting was invented and applied in ancient civilizations and how it reached to the present day. History of accounting can be traced back to oldest texts in 3200-3100 before century (B.C.). These are sequences of markers of pictograms representing precursors of direct nail-engraved letters engraved on clay tablets in dell'Eanna in monumental temple district of Uruk in southern Iraq. Content of these letters is administrative and consists lists of supplies and products distributed to employees. Prehistoric accounting systems are basically based on two tools: Accounting symbols and seals. This study traces history of accounting. Individuals and systems contributing to management and implementation of accountancy in ancient civilizations are discussed. Additionally, double entry accounting system first used in Mesopotamia and its development through 14th Century were emphasized. Finally, some religions are considered in terms of their view and perspective of accounting.

Keywords

Accounting, History, Accounting History, Religion, Ancient Times

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