The Early History of Accounting
The work of Denise Schmandt-Besserat suggests that that the origins of writing are actually found 
in counting.Subsequently, 
Schmandt-Besserat's research found that the tokens composed of an elaborate system of 
accounting that was used throughout the Middle East from approximately 8000-3000B.C. Each 
token stood for a specific item, such as a sheep or a jar of oil, and it was used to take inventory 
and keep accounts.3
Other accounting records dating back several thousand years have been found in various parts 
of the world.This assertion is based on the fact that at nearly every Middle Eastern archeological 
site, the researchers found little pieces of fired clay that they could not identify.These records indicate that at all levels of development, people desire information 
about their efforts and accomplishments.