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Taxing Ordeal Some of the earliest known writing discovered by archaeologists has, when translated, been found to be records of tax accounting. Such writings have been found on clay tablets from Egypt and Mesopotamia from as early as 2000 to 3300 B.C. The civilizations of ancient Egypt, Greece, Rome and China all had bookkeeper/accountants. Personal record keeping in Rome was important because citizens were required to submit regular statements of assets and liabilities; these were used as a basis for taxation and even for the determination of civil rights. The head of household would keep a daily entry of household receipts and payments, along with a monthly overview posted in a cashbook. Greece introduced coined money around 600 B.C. Banking in ancient Greece apparently became more sophisticated than in previous societies. Brokers kept account books, changed and lent money and arranged cash transfers for people through affiliate banks in other cities.
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