<P> Objects used for record keeping , `` bulla '' and tokens , have been recovered from within Near East excavations , dated to a period beginning 8000 B.C.E and ending 1500 B.C.E. , as records of the counting of agricultural produce . Commencing in the late fourth millennia mnemonic symbols were in use by members of temples and palaces to serve to record stocks of produce . Types of records accounting for trade exchanges of payments were being made firstly about 3200 . A very early writing on clay tablet called the Code of Hammurabi , refers to the regulation of a banking activity of sorts within the civilization ( Armstrong ) of an era which dates to ca . 1700 BCE , banking was well enough developed to justify laws governing banking operations . Later during the Achaemenid Empire ( after 646 BC . ) , further evidence is found of banking practices in the Mesopotamia region . </P>
<P> Objects used for record keeping , `` bulla '' and tokens , have been recovered from within Near East excavations , dated to a period beginning 8000 B.C.E and ending 1500 B.C.E. , as records of the counting of agricultural produce . Commencing in the late fourth millennia mnemonic symbols were in use by members of temples and palaces to serve to record stocks of produce . Types of records accounting for trade exchanges of payments were being made firstly about 3200 . A very early writing on clay tablet called the Code of Hammurabi , refers to the regulation of a banking activity of sorts within the civilization ( Armstrong ) of an era which dates to ca . 1700 BCE , banking was well enough developed to justify laws governing banking operations . Later during the Achaemenid Empire ( after 646 BC . ) , further evidence is found of banking practices in the Mesopotamia region . </P>
where was the first bank established in the world
where was the first bank established in the world
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