I will demonstrate that there are at least three major flaws in Omar Abdullah Zaid's article. First, the financial records that he claimed were developed around 622 AD by Muslims actually existed thousands of years before that date. Second, much of his article is based on his and others' opinions about which accounting documents were developed, but he demonstrates no evidence that these originated from Muslim culture. Third, the journals or lists that he discusses as the basis for accounting records are not the same as the double-entry accounting system for which Luca Pacioli became famous in the 15th century. Although the author claims that modern accounting was first developed by the Muslim world in 622 AD, the history of accounting is as old as civilization itself. It was fundamental in a critical phase of history and was among the most important professions involving economics and business. It is difficult to imagine that the Roman Empire, the Greeks before them, and many other civilizations could have prospered without a system for tracking their financial resources. According to Gary Giroux, “It took archaeologists to excavate ancient history and scholars from many fields to demonstrate the importance of taking into account so many aspects of economics and culture. The role of accountants in the ancient world is becoming increasingly clear with new archaeological discoveries and innovative interpretations of artifacts” (Giroux 1). This is further supported by John Alexander, History of Accounting, in which he states that five thousand years before the appearance of the double-entry accounting system in Italy in the late 1300s, the Assyrian, Chaldean-Babylonian, and Sumerian civilizations thrived in Mesopota. ...... middle of paper ......alians.Zaid's claim that Luca Pacioli's 1494 book was simply an adaptation of Muslim practices is not even historically accurate. Although Pacioli wrote the first widely distributed book, Summa de Arithmetica, on the double-entry accounting system, he never claimed to have invented this system. He based his work on procedures that have used this system in a handful of other Italian cities since around 1350, including: Genoa, Florence, Milan, and Venice (“A History of Accounting” 1). The original developer and author of the double-entry accounting system was an Italian named Benedetto Cotrugli (Alessandro 9). Pacioli simply expanded Cotrugli's original manuscript and ideas for his book. This is just another example of Zaid not even understanding the history of the dual entry system which he claims was started by Muslim First Nations..