ABSTRACT
Jane Gleeson-White, in her book entitled Double Entry says that our urge to account, measure and record our wealth is one of the oldest human impulses and that we could account before we could write. At first, a simple token method was used to keep track of produce and exchanges. By 3300 BC these tokens were replaced with imprints on clay tablets, which were later replaced by drawing the shapes of the tokens with a stylus on tablets – the invention of writing – by accountants and for accountants.
