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Investigating accounting systems and their progressive development during the prehistoric period is a critical issue in the recognition of human societies, their communication, and the formation of interand intra-regional trade systems, which led to the invention of writing systems. The present study deals with the typology and classification of the Chalcolithic (Bakun) period. Numerical/counting tokens have been discovered in Tal-e Mash Karim in Semirom district in Esfahan province in Iran. The cultural materials include thirty-two numerical tokens and a clay slab with tally marks. The numerical tokens may be divided into three main categories and seven subcategories: round and oval tokens for measuring agricultural products, and flat and disc-shaped tokens representing animals and food products. The discovery of a tallying slab beside the artefacts proves the existence of an early accounting system. IZVLE∞EK – Raziskovanje sistemov ∏tetja in bele∫enja ter njihovega postopnega razvoja v prazgodovini je pomembna tema pri prepoznavanju ≠love∏kih skupnosti, njihove medsebojne komunikacije in oblikovanja znotraj regionalnih in med-regionalnih sistemov menjav, kar je privedlo do odkritja sistemov pisave. V ≠lanku se ukvarjamo s tipologijo in klasifikacijo halkolitika oz. obdobja Bakun. Ωetoni so bili odkriti na najdi∏≠u Tal-e Mash Karim v okraju Semirom v provinci Esfahan v Iranu. Kulturne ostaline vklju≠ujejo 32 ∫etonov in ozna≠eno glineno plo∏≠o. Ωetone lahko razdelimo na tri kategorije in sedem podkategorij: okrogle in ovalne ∫etone za merjenje kmetijskih pridelkov ter plo∏≠ate ∫etone v obliki diska, ki predstavljajo ∫ivali in hrano. Odkritje glinene plo∏≠e z vrezi oz. ozna≠itvami dokazuje obstoj zgodnjega sistema ∏tetja in bele∫enja.

Evidence for an early accounting system found at Tal-e Mash Karim, a Chalcolithic site in Iran