As the revolution in computing advances, it is appropriate to step back and look at the earliest practical aid to computation?? abacus. Its formal western origins lie with the Greeks and the expansion of trade in the seventh century BC, and its...
This little book is not a treatise on book-keeping. It is less, and it is more. Far less, because it treats of but one of many thousand applications of that useful art; and more, because, beginning with the very simplest exposition of general...
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The...
The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history....
