From ancient times to the present: a "dry" subject brought to life
2/1/2000
Accounting is as old as the commerce it keeps track of, and ideas we sometimes think of as "new" are often older than we realize. The Association of Chartered Accountants in the U.S. (ACAUS) has managed to create a short history of accounting for their Web site that brings that history to life in ways that may surprise those who think of accounting as a "dry" subject. This section, part of the larger ACAUS site, traces accounting practice from its earliest examples in Egypt and Mesopotamia through the innovation of double-entry bookkeeping during the Italian Renaissance to the beginning of the modern profession in Scotland. It's packed with stories and great information, as well as fascinating images of early record keeping and a bibliography for further reading. Have a good look at this site for a view of the origins and evolution of one of the fundamental elements of modern business.