History of Counting and Accounting

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12 Questions

What led to the development of counting large quantities around 10,000 years ago?

The need to account for communally stored crops

What type of symbols were used to represent various holdings in southern Iraq around 7500 B.C.?

Figures shaped like discs, balls, and pyramids

How were marks inscribed on clay tablets?

By using a blunt reed

What was the significance of the writing system called cuneiform?

It consisted of wedge-shaped symbols

What was the time period over which the ancient accounting system was perfected?

Over 4,000 years

What did philosophers discover about nature?

It was subject to laws which could be expressed with numbers

What was the primary reason for early farmers to develop a counting system?

To account for communally stored crops

What was unique about the symbols used in early counting systems?

They were always connected to specific merchandise

What innovation enabled the development of a new accounting system around 3000 B.C.?

The development of clay tablets

What is the name of the writing system that was developed in ancient Iraq?

Cuneiform

What did philosophers discover about nature?

It is governed by laws that can be expressed with numbers

What was a common feature of ancient counting and writing systems?

They were developed independently by different cultures

Study Notes

The Origins of Counting

  • Counting large quantities began around 10,000 years ago with early farmers who needed to account for communally stored crops.

Early Counting Systems

  • In southern Iraq, around 7500 B.C., small tokens shaped like discs, balls, and pyramids were used to represent various holdings.
  • These tokens were replaced by marks inscribed on clay tablets using a blunt reed to cut into the wet clay.

Development of Writing and Accounting Systems

  • Around 3000 B.C., people began using clay tablets and developed a new accounting system that was perfected over the next 4,000 years.
  • The writing system called cuneiform, consisting of wedge-shaped symbols, was also invented during this time.

Independent Development of Numbering and Writing Systems

  • Other cultures independently developed numbering and writing systems during this period.

Discovery of Natural Laws

  • Philosophers began to discover that nature was subject to laws that could be expressed with numbers.

The Origins of Counting

  • Counting large quantities began around 10,000 years ago with early farmers who needed to account for communally stored crops.

Early Counting Systems

  • In southern Iraq, around 7500 B.C., small tokens shaped like discs, balls, and pyramids were used to represent various holdings.
  • These tokens were replaced by marks inscribed on clay tablets using a blunt reed to cut into the wet clay.

Development of Writing and Accounting Systems

  • Around 3000 B.C., people began using clay tablets and developed a new accounting system that was perfected over the next 4,000 years.
  • The writing system called cuneiform, consisting of wedge-shaped symbols, was also invented during this time.

Independent Development of Numbering and Writing Systems

  • Other cultures independently developed numbering and writing systems during this period.

Discovery of Natural Laws

  • Philosophers began to discover that nature was subject to laws that could be expressed with numbers.

Learn about the origins of counting and the development of accounting systems from ancient civilizations, including the use of tokens and clay tablets.

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