Cornerstones of Accounting History - I I

The aim with this study, "Preaccounting History Roots" title presented on "Accounting: ViewFrom The Past Into The Future" named International Scientific Conference in Saint-Petersburgon 11-12 April 2013 and "Cornerstones of Accounting History" title presented in Istanbul onMay 2010 with The 2nd Balkans and Middle East Countries Auditing and Accounting HistoryConference dealt with preaccounting history is intensified in parallel with the innovations ofcivilization and the title of the new Anthropology studies and other interdisciplinary fields.The originality of the study, especially the "History of accounting is as old as civilization"approach is at perspective made sense to provide. Hence with the help of recent reviews anddiscoveries addressing the study of accounting or account problem with Paleolithic Age historyof the thematic, chronological, social, dialectical and geographically specific areas areexamined and discussed with details.The findings of this study contributes clearly to the provision of information to users in thelight of scientific developments examined accounting and accounting activities of the humanhistory of the origins and evolution of the process of producing intelligent and tools, and newfindings. Now, in the light of the findings obtained and based on data from Paleolithic Agequest of existence of intelligent people and the findings interpreted the signs left behind in theprocess comments. Thus, historical information of the accumulation of actual accounting withas a contribution to the future arises occurs as more successful integration.Implications for the study are discussed on homo sapiens sapiens who live in peace with himselflines the walls of the cave, and marks the bones-shell-stones with the notches, rope-likeinstruments taken by nodes in the account until the grasp of life, and make it easier for controlsigns, symbols in the formation and operation phases.