The bible, which is forecasted to be written in 125 B.C., has been found about Egypt for the first time. Although there are many decrees within the Bible, only the financial issues in the Bible were analyzed since the topic of this study is accounting. In this study, the parts in the Bible where trade and commerce are cited or most efficacious trade is mentioned have been emphasized in the expression of these financial events. The issue of “interest” has caused different perceptions before and after the Middle Age. Lending and interest-free activities, which began to be effective according to the Bible, are mentioned in this study too. For this reason, the tax issue has been assessed as one of the events, which cause accounting, and the findings have been revealed. Counting, measuring and registering, the core components of accounting, have been stated as the finding of this study by determining them within the Bible. In this study, the events that prepared and caused accounting have been taken into consideration.
Christianity, Accounting, Interest, Tax, Commerce