An analysis of the early record keeping in the du pont company 1800 1818 roxanne therese johnson home worldcat home about worldcat help search search for library items search for lists search for contacts search for a library create lists bibliographies and reviews or search worldcat find items in libraries near you advanced search find a library covid 19 resources reliable . Record keeping accounting and accounting tools have been used for as long as civilizations have engaged in trade many historians hypothesize that one reason writing systems were developed was to record trade transactions some of the earliest writings discovered by archaeologists are accounts of tax records on clay tablets these first examples of accounting from mesopotamia and egypt date . The history of accounting dates back to the earliest days of human agriculture and civilization when the need to maintain accurate records of the quantities and relative values of agricultural products first arose simple accounting is mentioned in the christian bible in the book of mathew in the parable of the talents. The new accounting historians that emerged from the mid 1980s characterised their predecessors as relying heavily on a view of accounting as progressive and accounting change as evolutionary
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