[SunkenCiv]

Ooh, nice! I’m grabbin’ that for my file.

[RoosterRedux]

Though Irving doesn't talk about it (often?), some of the first clay cuneiform tablets were (obviously) used for accounting...particularly IOUs.

I suspect IOUs were treated much more carefully than other tablets because they represented real money.

When I was an undergraduate in finance, one of my professors used to call banking the second oldest profession. That would include accounting I think.;-)