PERSON@1 , PERSON@2 : Accountancy - constructive and recording accountancy -LRB- ORGANIZATION@1 , LOCATION@1 , NUMBER@1 -RRB- , NUMBER@2 -LSB- -RSB- History Early history Accountancy 's infancy dates back to the earliest days of human agriculture and civilization -LRB- the MISC@1 in LOCATION@2 , and the MISC@2 -RRB- .

PERSON@1 , PERSON@2 : Accountancy - constructive and recording accountancy -LRB- ORGANIZATION@1 , LOCATION@1 , NUMBER@1 -RRB- , NUMBER@2 -LSB- -RSB- History Early history Accountancy is very old .
