Unexpected accounting?

Authors
Keister, Orville R.
Citation
R. Keister, Orville, Unexpected accounting?, Accounting historians journal , 7(2), 1980, pp. 16-18
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
7
Issue
2
Year of publication
1980
Pages
16 - 18
Database
ACNP
SICI code
Abstract
From sections of the Code of Hammurabi, it appears that records on clay tablets, corresponding to our modern business papers, were required by law in most important transactions.