The origin of accounting mainly consists of the establishment of human society and commerce. The idea of ​​accounting is an ancient practice dating back to Mesopotamian times. At this time, trade between tribes around Mesopotamia required records to be kept on stone and clay tablets. This occurred at least by 3600 BC, at which time "scribes" who possessed knowledge of writing also served as accountants. Overall, accounting has made significant contributions over the past five and a half thousand years. The earliest samples of what we called "writing" were thought to be actual records of transactions dating back more than 5,000 years ago. Many researchers considered that accounting systems were used that had equivalents to our modern ledgers and receipts. Even the ancient Egyptians had a much more sophisticated accounting system due to their advanced distribution systems. Their system required quantities of different products to be stored in warehouses and disbursed (as needed) over time. They often updated their possessions and what had been consumed; One group of scribes would record the quantities brought into the warehouse while the other group of scribes would record all movements out. A third group of scribes who acted as auditors would compare the two sets of records and verify the quantities remaining in the storehouses. This system clearly showed that the Pharaoh was not deceived in the transactions carried out. Rulers of this era also required accounting records to be collected for tax purposes. Max Weber, a German economic thinker, believed that for capitalism to work, average people needed to know how to keep double-entry bookkeeping. We are in the middle of paper...... counting has been revolutionized over the years. For accounting professionals, the accounting profession has changed dramatically. The entire practice of bookkeeping and private accounting for people who do not practice professional accounting has also changed due to the Internet and the technological age. In general, the Internet and computers make it easier to enter more information, making it faster and easier for professional accountants. In this generation, the Internet and computers have helped in various ways. However, on the other hand, technological advancements pose more privacy concerns. Sources Soll, Jacob. "No accounting skills? No moral judgment." The New York Times April 27, 2014: 1-4. Internet. May 14 2014.