Preaccounting History Roots

Purpose - The study suggest that the beginning of history ofaccounting is 100.000 BC or older.Methodology – The study is based on a review of found newfindings on accounting history to 100.000 BC. Materialism and dialecticalanalysis methods of ordinal and cardinal mathematical approaches were used. Findings – Thisstudy is offered of the  contribution to the efforts to provide lighting on accounting historicalroots alleged to have “a history asold as civilization”, the processof evolution by taking an approach interdisciplinary amongothers archaeological discoveries,historical reviews, technological assumptions,and taking into account the anthropologicalwork relationships and interaction with other disciplines. Research limitations – This study has been deepened and enriched toreinterpret accounting history with mathematician and accountant approaches bythe help of new archeological and anthropological findings on the Upper andMiddle Paleolithic Era.Originality – Numbers produce accounting, and accounting managesnumbers.