How accountants invented accounting and writing
Article Abstract:
Recent archeological evidence from the Middle East and Asia indicates that accounting, the recording of the movements of goods and services, is the probable basis of both counting and writing. Counting and writing stems from the need to record economic activity in the allocation of resources. The first counting devices included bone tallies, clay tokens, and clay tablets. Writing developed from these methods of counting and tallying to offer two-dimensional representation of the sums of goods and to provide for record keeping. In the first stage of writing, approximately 3100-2900 BC, writing solely was concerned with the conveying lists of accounts; no literary, historical, or religious texts exist from this time.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1990
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A Scottish Farmer and His Accounts: 1822-23
Article Abstract:
The Lothians in Scotland in the nineteenth century had farms comparable to those in modern wealthy English counties. A landowner Lothian farmer, Mr. Trotter of Dreyhorn's accounts of 1822-1823 apparently had ideas that are relevant today. The four reasons listed for failure of other farmers were given as: 1) improper selection of overseer, 2) failure to free enough time for the overseer to manage, 3) luxury spending, and 4) keeping incomplete or inaccurate records. His accounting system consisted of five accounts including farm expenses, crop, stock-yard, deposit and pasturage accounts. His methods are sophisticated even by present standards. Crop yields show significant changes to present method of agriculture.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1984
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A mine of useful information
Article Abstract:
The Edinburgh and Glasgow libraries of the Institute of Chartered Accountants of Scotland are described. The 10,000-volume Edinburgh branch subscribes to seven daily newspapers, offers cassette tapes, maintains an updated Extel card file, keeps annual reports from Scottish companies, maintains a periodicals index, and has a press clippings file. The Edinburgh branch's main project is the computerized cataloging of its book collection. Edinburgh also houses a 1,000-volume antiquarian collection. The 7,500-volume Glasgow branch library will eventually be linked to Edinburgh by computer.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1987
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