ABSTRACT
The earliest tribal organizations required each of their members to assist in obtaining food, shelter, body coverings and implements for defence to maintain not only individual life but tribal continuity as well. As early as 4,500 B. C. the Chaldean-Babylonian Empire was a highly developed government. For ages all traces of Babylonia and Assyria were effaced from the face of the earth. The international importance of Babylonian influence is further attested by the fact that Babylonian became the language of commerce and politics in the civilized world of its day. The more important ancient records consist of clay tablets bearing cuneiform or wedge-shaped letters. These clay tablets from Babylonia and Assyria contain various records. In conclusion it is reasonably safe to say that accountancy had its earliest elaboration in Babylon and Assyria which have furnished such evidence of accountancy as to prevent our crediting the origin of accountancy to any other nation.
