The earliest accounting records can be found in Stone Age caves, where the number of mammoths and cave bears shot was recorded. Already at that time it was important for the people to keep records about their “income”, at that time killed game, and their production, won hides and teeth as tools, with simplest means, in order to be able to plan and to secure themselves.
The decisive impulse was the invention of writing by the Sumerians around 3,500 B.C. They recorded the processes of their commercial business in cuneiform writing on clay tablets.
The further processing of papyrus into papyrus rolls made the bookkeeping of antiquity a lot easier. Professional accountants – so-called logisthai – administered the finances of the public administration and recorded revenues and outputs on papyrus rolls.
This went on from the abacus of Roman businessmen in antiquity to the Middle Ages, when Italian merchants introduced the double-entry accounting system in the 13th century. This was the beginning and the analogue basis of today’s bookkeeping as we know it today.
The technical developments and innovations shaped the bookkeeping and changed and expanded the efficiency and volume management of the bookkeeping extremely.
In the present and in the future, bookkeeping is no longer conceivable without modern IT support. The aim is to use the latest technical possibilities and thus shape the future of bookkeeping.