In order to understand the foundation and beginning of any science, studying its origin and evolution is very significant. Studying and analyzing the history and background of a science can help us to achieve a better recognition of that science and to increase our interest in it. Many of the sciences have a clear history and background, but the history of accounting has never been comprehensively documented.
The present study aims to analyze the history of the double-entry bookkeeping system and to discover whether this accounting system is the same as the Iranian Siaq method of accounting, or whether they just have some points in common. For this purpose, the Siaq accounting method, with its history of at least 1400 years, is studied by a descriptive-analytical approach, and the required information is collected by library and documentary method of research.
This research concludes that although the double-entry bookkeeping system is not directly rooted in Siaq accounting, there are many commonalities between them. Siaq can be considered as a link between single entry and double entry accounting system
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