Volume I of Accounting History covers the first 10,000 or so years of the rise of accounting and civilization. Conveniently, accounting was part of the developing culture from the start. Before civilization, big-brained humans still developed language, stone tools, started trade, and made both bread and beer from wild wheat. The beer and bread combo may have been the big push to settled agriculture, villages, and the start of civilization. With fortified villages and towns, accumulating wealth meant inventory accounting, first using tokens (clay balls). Increased technology, population, and power followed, as did the need for better bookkeeping. |