old Accounting

The accounts have their first manifestations in the early stages of development of civilization. As the man starts work as a farmer, is the need to record and study management. It was necessary to compare crop and livestock production. Moreover, as he began to make "swaps" and "sales" was necessary to have a historical "prices."
In fact it started before there was even the concept of "number." In the first cities of mankind (Jericho is the oldest found so far) used tiny balls of clay figurines to count and represent the wealth. The major owners used these to inventory and monitor their assets. If the spheres of clay pyramids were sheep could represent small amounts of grain or feed.
Archaeologists have found pieces of this type date back before 4000 years BC. These gave way to more sophisticated chips called "Cuneiform". Marked on them with symbols and pictograms to control inventories and associated costs not only commodities but also manufactured products such as perfumes and looms. These cuneiform gave birth to the first writing.
Around the year 640 BC in Lydia invented the first coin. Between 600 and 540 BC the concept of currency is Greece, where it begins its rapid evolution.
In the Bible, Jesus throws the money changers from the temple and we see references to a simple accounting in the history of St Matthew. In the Quran there are also references to subjects "accounting."
However, until the 12th century after Christ, we see reflected a real accounting system. In this century, the Arab writer, Ibn Taymiyyah in his book "Hisba" makes reference to the detailed accounting systems of its era. The title literally translates to "verification" or "calculus." In fact, the first budget details "public" to comment on the complex control system mounted by the Divan of Umar, the second Caliph of Islam. It was recorded all revenue and expenditure of the caliphate. His system was used in the Muslim world until the fall of the Ottoman Empire.
Still, the "Father of Accounting" was Luca Pacioli.