A HISTORY ON

ACCOUNTING

SHAMAN
They relied their decisions based on natural
phenomena.
Shamans played role in the development of
accounting

MESOPOTAMIAN
Record dating back more than 7,000 years have been
found in Mesopotamia, and documents from ancient
Mesopotamia show lists of expenditures, and goods
received and traded. The people of that time relied on
primitive accounting methods to record the growth of
crops and herds.

EGYPTIAN CIVILIZATION
The Egyptians were able to produce papyrus (paper) and
calamus (pen), which undoubtedly contributed to the
fast development of the art of record keeping. Egyptian
bookkeepers associated with each storehouse kept
meticulous records, which were checked and reviewed
by an elaborate internal verification system. These early
accountants must be honest and accurate because
irregularities disclosed by royal audits were punishable
by fine, mutilation, or death.

PRE CHRISTIAN CHINA

Used accounting Cheify as a means of evaluating the
effeciency of government programs and civil servants
who administered them

GREEK
Had experience is also characterized by the use of a
coin.
Lydians became the first in the western world to make
coins
Scribes(who served a first accountants) participated in
various great achievement of the past

ROME
Destined to be a great empire. had maintained an
elaborate system of checks and balances for
govermental receipts and disbursements by the
questors. who managed the treasury ,paid the army
and supervised government books

JAN ALDREI D. REY

10B