Did you know that people were keeping accounts 7,000 years ago – maybe even before that. The earliest accounting records were found in Iraq and were made by the Sumerian's. They occupied a region that is now Northern Iraq around 5000 BC and were highly sophisticated.

They used a script called cuneiform pressed into wet clay which was then baked in the sun. Many of the clay tablets have survived and historians were hoping they would contain the Sumerian equivalent of a Jackie Collins novel. But when they were translated, they were found to be accounting records. People were recording how many jars of wine and cattle they had even then.