Özet:

When the abstract calculation and the invention of the figures are examined, the archaeological evidence leads the researchers to about 10,000 years ago. It seems that the most important inventions that have influenced human life in the human past have emerged as a result of needs. The invention of abstract calculations and figures is an example of this. The Sumerians who settled in Southern Mesopotamia in the prehistoric period established the greatest civilization known, and have been engaged in commercial activities in order to supply the goods they need from the outside of Mesopotamia. Parallel to these developments, they developed accounting systems in order to register the goods they trade. This accounting system, which is based on clay objects called "tokens" developed in order to record the quantity and economic value of goods in this period in which writing, numerals and money are not invented, over time has laid the groundwork for expressions of multiplicity and numerals and it has resulted in the birth of a calculation system known as the Sumerian Numeral System. In this study, Sumer Numeral System based on accounting basis will be examined. The accounting system, which begins with a pairing logic and transforms into an abstract calculation, is effective in the emergence of universally used numerals, will be explained in the light of archaeological evidence.

Anahtar Kelimeler: