Hey Accountants! Do You Know When We Started?
The first human, who is known for his writing in history books, was not a poet, story-teller, warlord or king. He was an accountant in ancient Mesopotamia – present day Iraq, Kuwait, Syria and Turkey – who wrote on a clay tablet to record the crop harvest. The history of accounting profession dates back to over 4,000 years ago in Mesopotamia when accountants used clay tablets and papyruses to keep the record for agriculture produce and tribute paid to the temples by people. The accounting record on these clay tablets was used to calculate profit and impose taxes. However, when the accountants and workers colluded, they kept the crop produce or temple tribute with themselves and changed the record on clay tablets. Those who embezzled, if caught, were subject to sever punishment which could range from a fine of 5 times the amount of embezzlement to death penalty. Accountants in those times were as keen to exercise professional skepticism and devotions as we are today. So, they establi...
