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Kushim the Sumerian and the first Accounting Mistake in History

Meet Kushim. It is very rare that we get an insight into an individual from ancient history, let alone one from ancient Sumer. This is one of the truly distant civilizations, and just as dynastic Egypt was getting its act together Kushim was counting beans in the Sumerian city of Uruk sometime between 3,400 and 3,000 BC.

Kushim the Sumerian and the first Accounting Mistake in History

Meet Kushim. It is very rare that we get an insight into an individual from ancient history, let alone one from ancient Sumer. This is one of the truly distant civilizations, and just as dynastic Egypt was getting its act together Kushim was counting beans in the Sumerian city of Uruk sometime between 3,400 and 3,000 BC.

Meet Kushim, the accountant from ancient Sumer | AccountingWEB

It's an accountant named Kushim. A fascinating article in National Geographic speaks of "a 5,000-year-old clay tablet found in Mesopotamia (modern Iraq). It has dots, brackets, and little drawings carved on it and appears to record a business deal". The tablet seems to be a receipt for multiple shipments of barley.

Kushim the Sumerian and the first Accounting Mistake in History

Meet Kushim. It is very rare that we get an insight into an individual from ancient history, let alone one from ancient Sumer. This is one of the truly distant civilizations, and just as dynastic Egypt was getting its act together Kushim was counting beans in the Sumerian city of Uruk sometime between 3,400 and 3,000 BC.