Unexpected accounting?

From sections of the Code of Hammurabi, it appears that records on clay tablets, corresponding to our modern business papers, were required by law in most important transactions

Accounting 101 four thousand years ago

Many accounting teachers may be surprised to learn, however, that the roots of our profession go back much farther than that: at least to the training of young scribes in Mesopotamia over 4,000 years ago when Abraham was alive and the great king Hammurabi ruled the land