 Example: Counting sheep in Mesopotamia  With the process of urbanization, early accounting systems emerged in Mesopotamia around 8000 BCE using clay tokens to administer cattle (Schmandt-Besserat 1992). Different shaped tokens were used for different types of animals, e.g., sheep and goats. After the registration the tokens were packed in a globular clay container, with marks representing their content on the outside. The container was baked to make the registration permanent. Thus early forms of writing emerged. After 4000 BCE the tokens were mounted on a string to preserve the order. 