ABSTRACT
The notion of numeration existed ages before mankind was able to record it. More than fifty thousand years ago the barbarians scratched with some substance possibly flint on a rock in an endeavor to record an idea or an act. From the earliest forms of picture writing it is probable that the process of numbering began. The method of indicating small numbers was first accomplished by certain signs and then by names. In ancient times the fingers were used to represent the first ten numbers. It is interesting to consider the various antiquated devices which have been used in counting as aids to numeration and calculation. The Abacus which was discovered in the Orient and which is still in use is probably the earliest reckoning device. Hence from the foregoing we observe that numeration the cornerstone of accountancy was laid by the ancients.
