Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods

The purpose of the present research is to investigate the history of accounting by using inscriptions of perspolis. 65 inscriptions accounting tablets from 2087 inscriptions published by Richard Hallok (1969)، 1 tablet، from 150 inscriptions published by Abdolmajid Arfaee (1387) were utilized. The tablets are related to years thirteenth (509 BC) to twenty eight of Darious era (493 and 494 BC). PF tablets which have the accounting context، whit Ilami linguistic approach، have been analyzed from the equality aspect of accounts and، then، they have been compared with titles of accounts in modern accounting. The research method is based upon an archive study and historical investigations about qualitative researches with exploratory-inductive application. The accounting equation of Persepolis was discovered by investigating accounting inscription. The Persepolis equation has been perhaps the establisher of the fundamental equation accounting of those times in 2000 years before Lucia Pacioli. Also، more than 13 titles of account، such as ledger and subsidiary were found. The accounting form accounting report of that time has been uniform and the same in each year. The oldest Iranian accountant is «Irkamka» according to the documents of PF 1997 inscription.