Original: Pixley , Francis William : Accountancy - constructive and recording accountancy ( Sir Isaac Pitman & Sons , Ltd , London , 1900 ) , p4 [ ] History Early history Accountancy 's infancy dates back to the earliest days of human agriculture and civilization ( the Sumerians in Mesopotamia , and the Egyptian Old Kingdom ) .
Simplified: Pixley , Francis William : Accountancy - constructive and recording accountancy ( Sir Isaac Pitman & Sons , Ltd , London , 1900 ) , p4 [ ] History Early history Accountancy is very old .