Kushim is regarded as possibly the earliest known example of a named person in writing. The name "Kushim" is found on the Kushim Tablet, an ancient (c. 3400–3000 BC)[1] Sumerian clay tablet used to record transactions.[2]

Kushim is mentioned in eighteen tablets, and is believed to have been either an individual or an organization responsible for recording transactions, but the latter proposition is considered less likely.[3][4][5]

See alsoEdit

ReferencesEdit

  1. ^ "Signed, Kushim". Retrieved 2017-01-06.
  2. ^ "The Birth of Writing: The Kushim Tablet". coursethreads.berkeley.edu. University of Berkeley. Retrieved 2016-08-05.
  3. ^ Badenhorst, Francois (2015-08-20). "Meet Kushim, the accountant from ancient Sumer". Retrieved 2016-08-05.
  4. ^ Nissen, Hans J.; Damerow, Peter; Englund, Robert K. (1993). Archaic Bookkeeping: Early Writing and Techniques of Economic Administration in the Ancient Near East. University of Chicago Press. p. 36. ISBN 9780226586595.
  5. ^ Mattessich, Richard (2000). The Beginnings of Accounting and Accounting Thought: Accounting Practice in the Middle East (8000 B.C to 2000 B.C.) and Accounting Thought in India. Routledge. p. 105. ISBN 9780815334453.