Accounting history and the rise of civilization. Volume I / Gary Giroux.

Supplement A. Ride through accounting history -- 1. Accounting and the ancient world -- 2. The dark ages to the enlightenment -- Supplement B. Double entry: a brief primer -- 3. Britain and the industrial revolution -- Supplement C. What is capitalism and why is it important to civilization? -- 4. The early American experience -- 5. The railroads -- 6. Industrialization and professional management -- Supplement D. Panic attack: all those pesky bubbles and crashes -- Conclusions -- Notes -- Bibliography -- Index.

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Volume I of Accounting History covers the first 10,000 or so years of the rise of accounting and civilization. Conveniently, accounting was part of the developing culture from the start. Before civilization, big-brained humans still developed language, stone tools, started trade, and made both bread and beer from wild wheat. The beer and bread combo may have been the big push to settled agriculture, villages, and the start of civilization. With fortified villages and towns, accumulating wealth meant inventory accounting, first using tokens (clay balls). Increased technology, population, and power followed, as did the need for better bookkeeping.

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