Nodal accounting in the treatise "Kotso-Pets" (Chincha Indians, 4th century AD)

A reprint from the Japanese scientific journal Pusyuvi Vasiyo Hoemutsu Sigutoni Vaidei for 2011.

“In the last issue I detailed the history of finding the ancient accounting treatise“ Kotsopets ”and the painful work on deciphering it. It is time to reap the benefits. I hope the picky Japanese reader will appreciate the achieved result. If earlier the Treatise on Accounts and Records of a European, Luca Pacioli, was considered the first ledger, then with the publication of this article the historical injustice against South Americans can be considered corrected. The real inventors of the most ancient accounting technologies are the Chincha Indians. ” Always at your service, Professor Sikimitsu .
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1. By the Will of Chun-Pokhchu-Much, which is also called the Breath of the Mountain Lakes, it was decided [we] to transfer the holy book “Kotsopets” from ancient sites, four thousand two hundred new moon, to black paint, to the language of the lightning throwers. The gracious knots of the sacred book [will] be buried by us in a secluded place [which] is accessible to the worthy.

The ancient knots that make up the Kotsopet sacred book are a direct reference to the original carrier. Unlike the found copy, the original treatise “Kotso-Pets” is written in a nodular letter on a pile, which is a stick with ropes attached to it.

Accountants who worked on a pile called themselves kipukamayoki.



The reference to four thousand and two hundred new moon makes it possible to date the original with great accuracy: it is IV c. AD Thus, the original text "Kotso-Pets" was written - more precisely, it is connected - long before the first European, especially Japanese, books on accounting.

2. When the Ruler says to measure, prepare a [proper number] clean bale. Take in the temple Uranus-Bash-Chuchui connected knots, which you need, or knit them as needed. Tie what they say, but not how they say. For Kotsopetz [there is] a well of measure that does not even obey the Ruler.

Borrowing a pile from their more ancient and powerful neighbors, the Incas, the Chincha Indians introduced a number of practical improvements to its structure. They have learned not only to tie “talking” knots on the ropes, but also to attach the previously woven knots to the ropes, which significantly saved time. This allows us to talk about the automation of the process: in fact, the Chincha Indians automated hand-knitting on a pile like the way Johann Guttenberg automated the manual much later in Europe.

It is still not known how the chincha achieved such an outstanding result: either by tying a new knot, or by attaching a harvested knot with a thorn of plant origin.



From the context of Kotsopetz, it follows that the chincha used the usual “non-automated” pile. For the sake of accessibility, I will indicate in them in further comments.

3. Bundle knots on maize and chuno, women's jewelery and working lamas, as stated by [the Ruler]. But under the fear of [punishment] do not tie knots to the fact that [there is] the easiest response to the ticking out of the ear.

Maize in the language of the Indians Chincha is the well-known corn, chuno is a potato. Llamas and tsitsva - typical representatives of the fauna living in the South American selva, and very savvy. If a llama accidentally touches her foot, she will surely kick back and spit in the driver's face with a stinky gum.



The tsitsva out of the ear, mentioned in Kotsopets, is an allegory of abstractions, to which modern accountants are so accountable. The Chincha Indians conducted exclusively property records of temple property: they were forbidden to take into account incomes and expenses on pain of death.

4. First of all, take a clean pile. The number of petals [on it] should [be] three, two more indispensable [petals], and the rest [depending] on how much is needed.

Nameless author "Kotso-Pets" calls the rope tied to a pile with petals. Known bale with different number of petals, from three to thirty-eight.



Kipukamayok picked up his pile with the required number of petals, depending on what task was put before him.

5. Tie knots on top of the pile, [indicating] its order and the order of its petals. The first petal [is] a secret name given to maize and chuno, female decoration or a working lama. The second and third petals are the arrival and expense of the secret name. The next petal, indispensable, [is] the obvious name of maize and chuno, women's jewelry and a working lama. The rest of the petals [use it depending on how you wish to ask [with you] Ruler. And in the last petal indicate measure, for many grains of maize from the Ruler.

It was not possible to solve the chincha's nodular writing so far; therefore, it remains unclear exactly which nodes denoted which objects. Fortunately, Kotso-Pets gives clear instructions on the accounting methodology:

a) knots tied from above, along the entire length of the pile - information about it, so as not to confuse the pile with others. Simply put, this is a header with general data;
b) a secret name that is given to maize and chuno, female decoration or a working llama, that is, the subject of accounting - what is called an identifier in modern computer science. It is possible that the chincha used simple ordinal numbering, although this is not mentioned in the treatise;
c) the subsequent, second and third, petals - the designation of income and expenditure;
d) the explicit name given to the subject of accounting is its generally accepted name, therefore it is explicit;
e) the rest (except for the last) petals are used to characterize the subject of accounting;
e) in the last petal indicates the natural meter. The ruler has many grains of maize, each of them cannot be counted as an object, therefore, Kotsopetz allows accounting of maize and other loose substances in bags.
We obtain the following areas for coding information:



6. Begin [to knit] at the arrival of maize or chuno, women's jewelry or a working llama. Tie each [item] in a single bale line, as if you had an elbow resembling a plain attached to it.

The elbow resembling the earth is an elbow stretched parallel to the ground. The Chincha Indians did not have the concept of parallelism, so they said: it resembles a plain (but not mountains, in which the lines are far from parallel).
Knit on one line means to record information about the objects of accounting on a single parallel line.



7. In the first petal, indicate the secret name, in the second petal - the day of arrival of the maize or chuno, women's jewelry or working llama, save the third petal until [the moment] as the Ruler orders the [chincha], or the Governor, or other The ruler. In the fourth petal, indicate the explicit name of maize or chuno, women's jewelry or a working lama. Use the rest [petals] for the image [of the subject], for one maize is not similar to another, and one working lama to another.

The most important point in the "Kotsopts", giving the opportunity to understand how the Chincha Indians carried out the nodular accounting.
When the item arrived in the pile, they were entered:

a) in the first petal: the item identifier,
b) in the second petal: the day of arrival (the third petal at the same time remained empty, because the object has not yet dropped out),
c) in the fourth petal: the name of the object,
d) to subsequent petals (except the last): the characteristics of the object,
d) the last petal: meter. If the item was in the singular, the node was missing.



8. When the Ruler orders to transfer [the object] to the people of the Chincha, or to its Governor, or to another Governor, then indicate the day of the arrival of the maize or chuno, women's jewelry or capybaras in the third petal. So you will see which [item] stayed in the Uran-Bash-Chuchui temple, and which one was taken [from the temple]. Follow the wisdom of “Kotso-Pets” and the voice of Chun-Pokhchu-Much, which is also called the Breath of the Mountain Lakes.

When the item was dropped, this was marked in the same line of the pile, in which the arrival of the object was marked. Thus, kipukamayok always could relate the day of arrival of the object with the day of consumption.



At first glance, a kipukamaok saw a pile of which items dropped out of it, and which ones remain.

But the most mysterious, why, instead of the working llama, indicated in the remaining paragraphs, it speaks here of the South American capybarum?



I do not want to think that there is a misinterpretation of a translator from the 16th century, it is more likely that Kotso-Pets hints at some sacral Native American rituals connected with the capybara, which are not known to European civilization.
By the way, in Japan, capybara is not found.

9. If the Ruler gives maize or chuno, women's jewelry or working lamas to the people of Chincha, or to their Steward, or another Ruler with the return, watch this day. When the day comes, make sure the knot in the pile is tied [this afternoon]. Be alert! If maize or chuno, women's jewelry or working llamas are not returned [on time], as tied up in a pile, report to the Ruler and tie the knot at his direction, or untie [knot], if the Ruler mercifully forgive [the debtor], or tie another knot if The ruler executed [the debtor] and ordered to transfer [the debt] to his brother or children.

Consideration is given to the accounting of debts to the Ruler.

According to the treatise "Kotso-Pets", the loaned object is recorded by consumption (after all, it is given) and at the same time by arrival (as a subject that will be received in the future). Expected to arrive item is displayed in the pile in the general order, but the future date. Kipukamayok must be vigilant not to miss the appointed day: on this day the debt must be returned or the knot is tied up in accordance with the instruction of the Ruler.



The method of accounting for debts, invented by the Indians of Chincha, allowed them to “see” objects, not only those actually present in the temple, but also those that should go to it on a certain day.

It is noteworthy that the debts of the Ruler himself are not spoken in Kotsopetz: apparently, the ancient Indian leadership did not care for its own debts.

10. When the new moon comes, collect a pile and bind those [of them] in which the third petal is not tied up or tied in the next day. [This is necessary in order] so that when the Ruler calls you with a report, you can select the nodes and give a quick and truthful answer. But if the number [bale] is small, you can bandage the bale once every two new moons or three new moons, depending on how many bales you have tied up. Take the old kipu to the Uran-Bash-Chuchui temple and put it in a secret place under guard so that the one who comes in your place can count the knots and make sure that you are following the instructions of the holy book "Kotso-Pets".

With the accounting methods recorded in Kotsopets, the items that left the temple side by side with cash — in the sense that the information about them is indicated on the same pile. Sampling on such information is not very convenient, because usually the authorities are interested in cash items, not retired. To solve this problem, Kotsopetz suggests regularly bandaging the pile, that is, updating their list: send the old pile to the temple archives, and indicate only items that have not been withdrawn in the new pile.



Despite the fact that dressing the pile is associated with the risk of a mistake, the technique can be recognized as practical at the time of writing the treatise.

11. When the Ruler calls upon [you] with a report, first learn what he asks of you, and count the [relevant] knots [per pile]. Consider only those nodes for which the third petal is not tied, for otherwise Chun-Pokhchu-Much's light breathing, which is also called the Breath of the Mountain Lakes, will turn into a deadly whirlwind.

Reporting was prepared at the request of the Ruler.

For example, the Ruler demanded from Kipukamayok to provide data on the maize stored at the temple, but only with large grains. Kipukamayok went through the current bale, looking for among them those where the maize was with the requested characteristics. Then the kipukamayok counted the data on the last lobe of the selected lines.



12. If [you] notice a mistake in your knots, tie them up. But beware of dressing after visiting the Ruler with a report. Make obedience to [the Ruler], and if he does not sacrifice you to Chun-Pokhchu-Much, which is also called the Breath of the Mountain Lakes, tie a new knot with a story [about what happened] to the pile.

It was possible to bind the erroneous node until the report was submitted to the Ruler. If the error was revealed later, Kipukamayoku had no choice but to go to the ruler to confess, hoping for his mercy. It’s not a fact that the cruel Chincha Ruler did not order the heart to be pulled out of the chest of the guilty.



13. So teaches the holy book "Kotso-Pets". In everything, follow her, and she will give the people chincha prosperity and well-being for a million new moon.

Even a cursory analysis of the Kotso-Pets Indian accounting treatise shows that the ancient Chincha Indians possessed advanced information technologies, in many respects not similar to European accounting technologies, especially Japanese ones.