The history of accounting lies almost in the beginning of human civilization. The early agricultural practices of Mesopotamia were matched by the developments of accounting practice. Naturally, since then, practices have become more refined and sophisticated, and tracing the history of accounting is a valuable exercise for anyone who is interested in either history or accounting. Many of the practices that exist today have their origins in ancient and medieval history, making the profession of accountant part of a long, linear tradition.

Look at the seven different stages of accountancy. Although much of the specific names prior to the Renaissance have been lost, there are seven distinct stages of accountancy history. These are, according to Gary Giroux at Texas A&M University: the Ancient world to Pacioli; Britain and the Industrial Revolution; American Big Business and Cost Accounting; Financial Accounting and the Structure of Accounting Regulation; Auditing; Taxation; The Information Revolution and Twenty-First Century Taxation.

Research today's ideas and find out where their origins lie. As you can see from Step One, much of the stages of accountancy development lie in the period since 1900. This means that documentary evidence will exist, and will be accessible.

Read about historical accounting and see where it differs from contemporary accounting. Since you are providing yourself with a reference point to compare with the modern style, you will give yourself a good basis for tracing history. A good start point would be to read Luca Pacioli's "Details of Calculation and Recording," which was written in 1494 and served as the first accountancy textbook. Read the techniques and see how they differ from modern accounting.

Speak to older accountants, who can remember the period before World War II. These people will have lived through many of the changes in accountancy history, particularly if they study accountancy at a university. Anecdotal evidence will give you a way of tracing the history of accounting through the 20th century.