Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Ancient Accounting, A. R. (Alan Ralph) Millard
Ancient Accounting, A. R. (Alan Ralph) Millard
Accounting Historians Notebook
In an article entitled, "Does the Bible Exaggerate King Solomon's Golden Wealth?," Alan R. Millard [Biblical Archaeology Review, May/June 1989, pp 20-34] provides interesting references to the accounting for wealth accumulated by the rulers of Biblical times. In one case, Millard cites a gift from Tuthmosis III to the temple of Amun at Karnak. The walls of the temple catalogue the detailed inventory of items, large and small, and stands as an accounting record of the event.
Accounting In Ancient Times, Ernest Stevelinck
Accounting In Ancient Times, Ernest Stevelinck
Accounting Historians Journal
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The interpretations of the records is doubtful, due to the very different economic environment in which they were created. In any case, there is little of interest to the present-day accountant in the study of primitive and obsolete accounting practices.