What Is Primitive Accounting?
Primitive accounting is often considered to be any accounting methods used before modern double-entry principles were adopted. Therefore, primitive accounting encompasses everything from early counting techniques to the advent of counting devices. Over time, these early accounting systems led to the invention of numerical systems and the accounting principles in use today.
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Pebbles and Twigs
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In primitive times, people used whatever items were around them as counting devices. For small numbers under 10, fingers could be used. When dealing with larger numbers, people began to employ items such as pebbles and twigs. For example, a sheep herder may have used a bag of pebbles to keep track of his herd. He would accomplish this by using a pebble to represent each animal. If he ended up with more pebbles than he had sheep, he would know that some of his herd was missing.
Bollae and Tokens
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As time progressed, more elaborate systems were used. One example is the bollae and tokens method of accounting. Bollae are round or cylindrically shaped clay objects that can be either hollow or solid. With hollow bollae, tokens were inserted inside. For solid bollae, tokens were attached to it via strings. Tokens with different shapes and etchings were used to represent individual commodities such as livestock or grains. By counting the number of tokens, the owner could calculate his inventory or business transactions.
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Symbols on Clay Tablets
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Over time, the token system evolved even further and people began to imprint their tokens onto clay tablets as a form of accounting. Since the token imprints didn't transfer well onto the clay tablets, many began drawing the token symbols onto the clay tablets instead. This drawing of token symbols is the first documented written accounting system in history, and it greatly contributed to the development of the organized numbering systems that are used in modern times.
Abacus
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The abacus is a counting device that was invented in China and subsequently spread throughout the world. It's a wooden frame that has several rods or wires with beads on them. By sliding the beads across the rods, one can efficiently add, subtract, multiply or divide. With the invention of the abacus, people could not only perform complex calculations with ease, they could also keep the results on their abacus as a record of their transactions.
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