Accounting saw its start in ancient Mesopotamia. Early economists developed the practice as a way to keep records of agricultural trade and to further develop the early fiscal system into an efficient tool for their businesses. Accounting has been given credit in religious books, such as the Islamic book of faith—the Qur'an—and the Christian Holy Bible. After some time, the mathematical calculations involved in accounting made their way to practically every culture. The man who is recognized as the creator of basic accounting is Luca Pacioli, an Italian mathematician and writer. Pacioli developed a system comprehensible enough for school-age boys to understand; he recorded this system in a textbook titled Summa de Arithmetica, Geometria, Proportionate Proportionalita.

• Accountancy: This Web page gives a thorough history of accounting.
• Accounting Glossary: This dictionary of accounting terms will be helpful to those who want to become knowledgeable about the language accountants speak.
• Famous Accountants: This page gives a list of the 10 most famous accountants.
• Online Accounting: Little by little, the world is going virtual—but did you ever think that accounting would, too?
• How to Become an Accountant: Has it been your lifelong dream to become an accountant? If so, you will benefit greatly from reading this detailed article.
• How to Become a CPA: Are you a New York-based professional who wishes to become a certified public accountant? If so, reading this article will inform you of the certification process.
• CPAs vs. Accountants: This article explains the difference between an accountant and a certified public accountant.
• Am I an Accountant or a Bookkeeper? This is a common question among recent graduates. Learn the factors that differentiate the two from this in-depth article.
• Salary for Accountant Jobs: Ever wonder how much accountants earn on a yearly basis? If so, see this nationwide survey for the average salaries of U.S. accountants.

As in all trades, accountants speak their own language. There is a certain terminology that accountants use every day but that most laymen do not understand. These terms include "accounts payable," which essentially means the bills a business has incurred that must be paid to its suppliers. Another is "cash based accounting," which in simplest terms translates to the practice of recording cash or check exchanges between a customer or client and a business, or a business and a supplier. "Trial balance" is another little-known accounting term, which simply means a catalog of general ledger accounts and their totals. "Liabilities" is a well-known accounting term, but few people know its true meaning. "Liabilities" are simply the amounts of money that a business owes its creditors, including its payroll and accounts payable.