Tracing the Evolution of the Modern Accounting System: A Study of Accounting Practices in Ancient India

Author(s)	Mr. Neeraj Kumar Poddar
Country	India
Abstract	This study delves into the development of accounting systems over time, with a specific emphasis on the methods used in ancient India. It investigates how the foundational elements of contemporary accounting have their origins in indigenous practices found in early Indian civilizations, including the Vedic era, the Mauryan regime, and the Gupta period. Through the examination of ancient texts, inscriptions, and archaeological findings, the research aims to uncover the role and contributions of early Indian record-keepers and their advanced financial documentation techniques. The paper further evaluates the ways in which these early practices have shaped or align with modern accounting concepts.
Keywords	Accounting History, Ancient India, Arthashastra, Lekha, Evolution of Accounting, Vedic Period, Mauryan Administration, Traditional Accounting Practices
Published In	Volume 7, Issue 4, July-August 2025
Published On	2025-07-05
DOI	https://doi.org/10.36948/ijfmr.2025.v07i04.49720
Short DOI	https://doi.org/g9s9cv

About IJFMR Fees & Payment Current Issue Publication Archive	Submit Research Paper Track Submission Status Publication Guidelines Publication Ethics Peer Review & Plagiarism	Join as a Reviewer Editors & Reviewers Reviewer Referral Program Get Reviewer Membership Certi.	Website/Journal Policies Usage Policy Content Policies Privacy Policy

Contact Us		+91-9687-828-838	editor@ijfmr.com

International Journal For Multidisciplinary Research