The history of bookkeeping dates back thousands of years, evolving from simple methods of tracking transactions to the sophisticated systems we utilize today. In ancient civilizations, such as Mesopotamia, people used clay tablets to record trades and inventory. These early records were rudimentary but essential for managing resources in agrarian societies. As commerce expanded, the need for more structured bookkeeping practices emerged, leading to the development of accounting systems that included double-entry bookkeeping in the 15th century, revolutionized by Luca Pacioli. This system allowed for greater accuracy and transparency in financial reporting, laying the groundwork for modern accounting practices.