It has been said that pre-numerical counting systems predate written language. Business accounting has its roots in the organization of monetary claims throughout the history of Western civilization, developing even before ancient accountants could write down mathematical records. Starting in Mesopotamia around 3500 BC and developing in Europe during the 14th century, accounting became one of the greatest advances in the Western world. This long-standing form of financial data collaboration has evolved how we approach business in the 21st century. Although today's accountants are involved in analyzing financial data and verifying cash flow through a company, this has not always been true. The recording of financial transactions dates back to the BC period with the use of clay tablets written by scribes, this process developed throughout the Eastern world gaining popularity through the Industrial Revolution when accounting fundamentals were brought to American soil. As careers begin to take the driving seat in the public sector, we must evaluate the evolution of the financial field as we continue to develop new ways to serve the money-centric world in which we live. Thousands of years before the emergence of organized accounting, the Mesopotamians were beginning to increase agricultural production and, in doing so, civilization began to look for structure in recording transactions for extended credit terms on gold and silver. Those responsible for this organization and codification of trades and sales in the area were called scribes. These scribes wrote down the transaction, usually on a block of clay, and ensured that the agreement followed all decisions of the Sumerian government. During a trade, b...... middle of paper ......and organization of the financial script throughout the history of Western civilization. Starting in Mesopotamia around 3500 BC and developing in Europe during the 14th century, accounting became one of the greatest advances in the Western world. This long-standing form of financial data collaboration has clearly evolved the way we approach business in the 21st century. Computing for monetary recording dates back to BC with the use of clay tablets written by scribes, this process developed in the Eastern world gaining popularity through the Industrial Revolution when accounting basics were brought to American soil. We must always remember our roots in the West as we continue to develop new ways to serve the money-centric world we live in, because as the famous proverb goes, “the past is simply a window into the future”..”