| 8000 BCE | Jerry of Jericho | First used "tokens" to accurately count the temple's wealth |
| 3100 BCE | Marion the Sumerian | Invented Cuneiform writing to determine the king's wealth & tribute payments |
| 0 | Jerome of Rome | Rich Romans kept financial records in memo form and on ledgers. Scribes kept detailed financial records of the Empire |
| 1299 | Amatino Manucci | Florentine merchant, developed the first known financial records that included all major components of double entry bookkeeping |
| 1494 | Luca Pacioli | Publication of Summa, which included the first full descripttion of the Italian method of double entry bookkeeping |
| 1772 | Josiah Wedgwood | Industrial Revolution entrepreneur that developed innovative cost accounting records following a severe recession |
| 1854 | William Cooper | Early founder of a Big Six firm, important to the development of the British accounting profession |
| 1920 | Donaldson Brown | GM CFO developed the "modern" cost accounting system used by industrial giants to control vast operations |
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