A Study of The Sumerian Term NIG2-KAS7.. AK (Balanced Account)In The Texts of The Third Millennium B.C

The ancient Iraqis left us, through cuneiform tablets, important archives of records economic activity, which are a fertile and open field for research study. Among the most these accounting in Sumerian term (nig2-kas7..ak) is mentioned translated by researchers as "balanced account" or "budget accounts". This has great importance context interpretation economy Iraq, especially texts end third millennium BC. Therefore, this study came to show its linguistic, administrative cultural importance.