Beginnings of Accounting and Accounting Thought

<p>Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting. Mattessich also illustrates the astounding sophistication manifested in some of the accounting and budgeting procedures throughout history. The second part of the book deals with the first manuscript containing sections describing accounting activities, the Kautilya's <em>Arthasastra</em>, written about 300 BC in India.</p> Chapter 1 Introduction; Chapter 2 Prehistoric Accounting and the Problem of Representation, Richard Mattessich; Chapter 3 Counting, Accounting, and the Input-Output Principle, Richard Mattessich; Chapter 4, Richard Mattessich; Chapter 5 Recent Insights into Mesopotamian Accounting of the 3rd Millennium B.C — Successor to Token Accounting, Richard Mattessich; Follow-Up to “;Recent Insights into Mesopotamian Accounting of the 3rd Millennium B.C.”, Richard Mattessich; Chapter 6 Review and Extension of Bhattacharyya’s, Richard Mattessich; Chapter 7 From Accounting to Negative Numbers, Richard Mattessich;