An Abacus is just a tool. One that was very useful for a LONG time before the adding Machine and later calulator were invented.

The father of Accounting is considered to be Luca Pacioli and he wrote the first accountign texbook in 1494.

Textbooks did not exist to any real extent much earlier because the printing press wasn't around. Accounting dates back over 7000 years so its doubtful records were made. Accountancy - Wikipedia, the free encyclopedia (http://en.wikipedia.org/wiki/Accountancy)