Who performed extensive writing and recording duties in Mesopotamian civilization, analogous to present-day accountants?

• A. The Merchants
• B. The Priests
• C. The Kings
• D. The Scribes

Answer: (D)

In Mesopotamia, writing and keeping records were the job of scribes, the people who documented transactions, inventories, and distributions. Scribes were trained in scribal schools to read and write cuneiform, and they used clay tablets to record everything from taxes and temple offerings to trade and supplies. This made them the administrative backbone, handling ledgers and written records that allowed kings, temples, and merchants to manage resources and decisions. While priests and kings relied on documentation for religious duties and governance, the actual extensive writing and recording—much like the function of modern accountants—was carried out by scribes who kept the books and ensured the flow of information through the administration.