World's Earliest Bookkeepers
The Egyptian scribes as shown on the tomb paintings are
amongst the earliest bookkeepers that we know of.
The first known system of taxation
was in Ancient Egypt around 3000 BC - 2800 BC in the first dynasty
of the Old Kingdom.
Records from the time document that
the pharaoh would conduct a biennial tour of the kingdom, collecting
tax revenues from the people. Other records are granary receipts on
limestone flakes and papyrus.
Early taxation is also described in
the Bible. In Genesis (chapter 47, verse 24 - the New International
Version), it states "But when the crop comes in, give a fifth of it
to Pharaoh. The other four-fifths you may keep as seed for the
fields and as food for yourselves and your households and your
children." Joseph was telling the people of Egypt how to divide
their crop, providing a portion to the Pharaoh. A share (20%) of the
crop was the tax.
Photo belows show Egyptian peasants arrested for non-payment
of taxes. Scribes doing bookkeeping work are shown on the
right hand side of the photo.
This accounting trivia is brought to you
courtesy of The Accounting Troubleshooters Group - helping you make
sense of business.
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