Abstract
Investigating the accounting systems and their progressive development during the prehistoric period is a critical issue in recognition of human societies, their communication, and formation of inter- and intra-regional trade system transformed to innovation of writing systems. The present study aims at studying the typology and classification of the Chalcolithic (Middle Bakun, 4500 BC) period. Numerical objects discovered in Tal-e Mash Karim in Semirom district located in Esfahan province, Iran. The discovered cultural materials contain 32 numerical tokens and a clay tallying slab. The numerical tokens are divided into three main categories and seven subcategories. On that basis, round and oval shape tokens for measuring agricultural products and flat and disc shape tokens are representing animals and animal products related productions. The discovery of a tallying slab beside the artifacts all is proving the existence on an early accounting system.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
