Original: Quran 2:282 In the twelfth-century A.D., the Arab writer, Ibn Taymiyyah, mentioned in his book Hisba (literally, "verification" or "calculation") detailed accounting systems used by Muslims as early as in the mid-seventh century A.D. These accounting practices were influenced by the Roman and the Persian civilizations that Muslims interacted with.
Simplified: Quran 2:282 In the twelfth-century A.D., the Arab writer, Ibn Taymiyyah, wrote a book called Hisba.