I will demonstrate that there are at least three major flaws in Omar Abdullah Zaid's article. First, the financial documents he claims were drawn up around AD 622 by Muslims actually existed thousands of years before that date. Second, much of his article is based on his and others' opinions on the accounting records that were developed, but he provides no evidence that these originated in Muslim culture. Third, the journals or lists he speaks of as the basis of accounting records are not the same as the double-entry bookkeeping system that made Luca Pacioli 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 key to a critical stage in history and one of the most important professions involving economics and business. It's hard 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 early history and researchers from many fields to demonstrate the importance of accounting in many aspects of economics and culture. The role of accountants in the ancient world is becoming clearer with new archaeological discoveries and innovative interpretations of artifacts” (Giroux 1). This is also supported by John Alexander's History of Accounting, in which he states that five thousand years before the appearance of the double-entry bookkeeping system in Italy in the late 1300s, the Assyrian, Chaldean-Babylonian civilizations and Sumerian flourished in Mesopotaki. ...... middle of article ......aliens. Zaid's claim that Luca Pacioli's 1494 book was simply adapted from Muslim practices is not even historically accurate. Although Pacioli wrote the first widely distributed book, Summa de Arithmetica, on the double-entry bookkeeping system, he never claimed to have invented the system. He based his work on the procedures that 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 bookkeeping system was an Italian named Benedetto Cotrugli (Alexander 9). Pacioli simply expanded on Cotrugli's original manuscript and ideas from his book. This is just another example of Zaid not even understanding the history of the double entry system that he believes early Muslim nations started..