This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1904 edition. Excerpt: ... viii accountancy in babylonia and assyria1 the oldest existing records of financial and commercial accounting, so far as at present known, are found inscribed on the little handtablets of clay that are being dug up in southwestern Asia. It is highly improbable that earlier business writings lie buried ...
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1904 edition. Excerpt: ... viii accountancy in babylonia and assyria1 the oldest existing records of financial and commercial accounting, so far as at present known, are found inscribed on the little handtablets of clay that are being dug up in southwestern Asia. It is highly improbable that earlier business writings lie buried in the ruins of old Egypt or elsewhere; at present, at all events, we can safely assert that business archaeology credits her most ancient treasures, not, as heretofore, to the valley of the Nile, but to the narrow strip of land lying between the Euphrates and the Tigris, where the grave of a lost and long-forgotten antiquity is yielding up a literature running back to the fourth millenium before this era. Accordingly, our history of Accountancy begins, at least tentatively, in what is commonly known as Mesopotamia, the country "between the rivers," styled with various latitudes of meaning, sometimes as Chaldaea, sometimes as Babylonia, sometimes as Assyria.2 1 An unpublished essay. 1 Chaldaea is properly the district in the extreme south, extending to the Persian Gulf; Babylonia is the district to the north of Chaldaea up to the point where the Euphrates and We have already seen, in our introductory study of the history of Accountancy, that the quipu, the reckoning-frame, and the sanded abacus had, perhaps, a common Oriental origin; and this possible origin may have belonged in the Tigris-Euphrates valley. Occasionally, however, numerical errors appear in the documents under present consideration, which would seem to indicate the entire absence of all such arithmetical helps. On the other hand, these mistakes may have been due to clerical errors on the part of scribes, or even, though less probably, due to fraudulent falsification of...
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.