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International Accounting
 

Financial and economic development of Mesopotamia

Vol. 15, Iss. 27, JULY 2012

Available online: 19 July 2012

Subject Heading: History pages

JEL Classification: 

Muravyeva L.A. PhD of Historical Sciences, Associate Professor of department "Economical history", the Finance University under the Government of the Russian Federation
lam1812@mail.ru

Article considers the basic directions and features of economic development of Mesopotamia - Tigris and Euphrates and its characteristic features: the rigid centralized economy of "agrarian type", the maintenance of the big officialdom, domination of uniform ideology. In the article development of accounts department of ancient civilizations of Sumer, Akkad and Babylon is considered.

Keywords: bank, clay tablets, money, money's worth, priests, treasury, cuneiform writing, merchant, papyrus, copyists, notation, trade, account

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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