An Analysis of the Accounting and Accountancy Methods in Iran and Mesopotamia from the 4th Millenium B.C. to the End of the Achaemenidae*

The utilization of arithmatics whose advanced method appears in accounting today is as old as human civilization and has expanded in proportion to development of the societies and increase in commerce. Due to the absolute dominancy of the governments over a great part of the wealth in the society and their administration of the military, social and economical domains, the application of some methods for financial checking seemed inevitable.Researches show that in the ancient times, extraordinary financial methods have been practiced. In this study the counting method, the documents of orok temple and the signboard of Amarsin have been examined and Hamurabi petrography has been considered as a historical document. The information related to the Elamite civilization and the accountancy methods in Achaemenidae period have been finially dealt with.The results of the study indicate that contrary to the present conception, as to the appearance of accounting as a science during the age of industrialization, complicated financial methods have been practiced since the ancient times. Administrative accountancy, sampling, financial statements and statement of accounts are some of the historical truths about this science.