Athar Alrafedain

Abstract

The ancient Iraqis left us, through cuneiform tablets, important archives of records of economic activity, which are a fertile and open field for research and study. Among the most important of these are the accounting records in which the Sumerian term (nig2-kas7..ak) is mentioned and translated by researchers as "balanced account" or "budget accounts". This term has great importance in the context of the interpretation of the economy of ancient Iraq, especially in the texts of the end of the third millennium BC. Therefore, this study came to show its linguistic, administrative and cultural importance.