Primitive man lived nomadically in harsh conditions, facing threats from animals and nature. Forming groups for collective survival provided safety and allowed for a more stable food supply through activities like fishing and hunting. Settling near rivers to support fisheries created the need for a fixed place to live, leading to the formation of the first tribes and communes. This caused the development of a basic division of labor between men hunting and fishing and women caring for children. This specialization and more sedentary life allowed for technical advances like bows and domestication, laying the foundation for early agriculture. The need to work together for survival established the first forms of social property ownership and distribution of goods, bringing about one of the earliest demonstrations
Origin of Accounting - How Early Man's Tracking of Resources Led to Accounting
1. ORIGIN OF ACCOUNTING
Primitive man in the wild was nomadic, living in conditions
extremely difficult to always face risks to their lives, the presence of wild animals,
inclement weather with storms and cyclones, earthquakes and volcanic eruptions it
was gathering with other men emerging well the first primitive form of community.
The collective life safer represented them before the beasts or the onslaught of
nature, the emergence of the group was a breakthrough even when they went no
fixed place, were wandering, its "half-animal", allowed only 'live plants, roots and
fruits so that when they came to a place he settled in until they provide a livelihood,
after exhausting the power supply in that area migrated to other places.
The permanent displacement was not only motivated by the search for food, but
also for the attack could be other groups of primitive men including prevailed since
the law of survival. At this stage there is no human activity that makes economic
sense, "nor was there any general economic division of labor, even between the
sexes."
Advances and improvements in the living conditions of primitive man in van
depending on the qualifications of the job and has been precisely the work that was
distinguishing man from animal, Carlos Marx points out: "The use and fabrication of
instruments of labor characterized the work process
specifically human. "
In the course of a long process millennial man makes instruments
more appropriate for hunting and fishing using stones and sticks as
raw materials, creating species spears and axes.
In this period knew the fire, which originated shock falling on a tree or fires caused
by volcanic eruptions, but it represents a huge step forward in its development is
the discovery of fire ignition, producing consciously reach and willingly, and with it
comes the product of hunting and fishing and is not consumed in its natural state, it
is cooked.
With the development of fisheries, noting that groups will be an excellent addition
to food, there is abundant so wander are decreasing their long time and remain as
close to the rivers, leading them to form the first settled communities in caverns.
That was how the work of fisheries gradually created the need for
located in a fixed place and form the first groups of tribes or forms
communes. From here comes the first division of labor exists between the
sexes: man is the hunting and fishing and women dedicated to feeding children
(breastfeeding).
With this division of labor and the existence of a fixed habitat specialization
develops these two activities coming man to create the bow and arrow, networks
and wooden rafts, this technical development and strengthening of sedentary life
2. sat the basis for the emergence of agriculture and domestic culture expressed in
drawings engraved on the walls of caves and symbolized the struggle of man
against beast or worshiping gods and now several of remarkable development in
the history of mankind the conditions for the existence of the first form of property,
social property, and with it the
appearance of the first demonstrations accounting sense, the members of a group
working together, organized fishing or hunting brigades and at that time a man
alone, isolated against forces of nature or against rival tribes was impossible
survived, also, the work product was also distributed evenly all and, thus appearing
in social ownership history.