Archeological Investigation of Counting and Accounting Evidence in Tappeh Yal (Yalda) of Sistan During the Bronze Age

Authors

1 Department of Archeology, Faculty of Art and Architecture Zabol University, Zabol, Iran. (Corresponding Author).

2 Department of Archaeology, Faculty of Art and Architecture, University of Mazandaran, Babolsar, Iran

10.22084/nb.2025.29667.2699

Abstract

Abstract
Small objects fashioned from mud and stone in varied sizes and shapes are recurrent among cultural assemblages recovered from archaeological excavations. Various theories exist regarding the function of these objects; some researchers maintain that they were used as counting devices within the accounting and tallying systems during different periods. With the growth of regional and transregional trade in the Bronze Age and the emergence of specialist communities, recording and accounting systems became highly essential. Sistan constituted a major center of the Bronze Age in southeastern Iran; consequently, scholars have consistently emphasized the pivotal role of the cultural sphere of the Hirmand Civilization in its cultural interactions and vibrant regional and transregional trade. Tappeh Yal (Taleb Khan 2) is one of the satellite sites near Shahr e Sukhteh, where six seasons of the survey have been completed, and 273 accounting and counting objects have been discovered within the four first seasons, most of them relating to the season four. Most of these objects were uncovered in an archaeological pit that serves as the focus of the present paper. The principal objectives of this study are to typologize and classify the accounting related finds, to recognize the accounting and counting system at Tappeh Yal, and to identify this system within the developmental sequence of counting. In this research, the objects under study were divided into two main categories, each containing various subtypes. The presence of workshop spaces, a warehouse, and counting objects on this site indicate that Tappeh Yal was a manufacturing center during the Bronze Age, with some industrialists working full time in workshops to produce industrial goods, and some individuals overseeing and managing these sites. These findings indicate that a relatively complex accounting system was used during the Bronze Age, which had been common from the middle of the fourth millennium BC in many areas of Iran.
Keywords: Hirmand Civilization, Scope, Sistan, Shahr-e-Sukhteh, Tapeh Yal, Counting System, Good Counter, Accounting.
 
Introduction
The Sistan Plain, situated in southeastern Iran, has served as a fertile ground for the development of significant civilizations, influenced by factors such as its rich agricultural land, pristine natural environment, strategic location, and access to the Hirmand River. The existence of numerous prehistoric, historical, and Islamic sites attests to a vibrant cultural life that has endured for thousands of years. Among these sites, the ancient site of Shahr-e Sukhteh, a pivotal center of the Bronze Age and one of the most strategically important urban areas from the dawn of history, holds a prominent position. Additionally, one of the satellite sites, known as Tappeh Yal (Yalda), has been the subject of archaeological excavations. These excavations have yielded a diverse array of cultural artifacts, including a substantial collection of objects related to counting and accounting. These discoveries provide a valuable foundation for the examination of counting and accounting systems in the prehistoric societies of the Sistan Plain, which is the focus of this research study.
Objectives and Necessity of the Research: The aims of the research are to investigate the counting and accounting evidence recovered from archaeological excavations at Tappeh Yal. Additionally, the study classifies the counting objects retrieved during the excavations according to their typology. It also endeavors to elucidate and to theoretically analyze the accounting system mechanism employed at Tappeh Yal in particular, as well as more broadly across the wider Sistan Plain.
Research Questions: In line with the research objectives and the critical necessity of understanding the accounting systems of Bronze Age societies in southeastern Iran through the Tappeh Yal findings, the present study addresses these questions: What roles and functions did the diverse clay objects from Tappeh Yal serve? Which specific accounting and counting system was in use at the site? Moreover, by carefully comparing these findings with comparable archaeological discoveries from the Sistan Plain, what degree of socio-economic complexity is reflected by these small objects?
Research Method: This study constitutes a historical-analytical investigation carried out in two distinct stages. Stage I focused on the finds from the first four seasons of archaeological excavation at Tappeh Yal. Stage II involved the thorough examination of relevant library documents. The research sought to construct a clear, logically coherent, and systematic understanding of the accounting and counting system utilized at Tappeh Yal by integrating theoretical foundations with the excavation-derived evidence and documentary records.
 
Discussion
Tappeh Yal is a site measuring 70×50 meters, covering a total area of 3,500 square meters. It is located approximately 11 kilometers from Shahr-e Sukhteh and is considered one of the satellite sites associated with this site. Since 2010, the University of Zabol has been excavating this site for six seasons under the supervision of the first author. During the first four seasons, nine trenches were excavated to identify cultural layers and sequences and to perform horizontal excavations uncovering architectural features. The site consists of three main sections: residential areas, workshops, and storage spaces. On the western side of the site, the remains of an ancient pit were discovered, containing layers of sand and ash, along with numerous artifacts. These included accounting and management objects, spindle whorls, slings, statuettes of humans and animals, plain and decorated pottery sherds, and charcoal. A series of storage spaces were also identified in the northern front and center of the mound, near this pit. The findings clearly indicate that Tappeh Yal functioned as a residential-workshop site, a conclusion further supported by the discovery of counting and accounting materials.
To document the collection of accounting objects from the first four seasons of excavation, which numbered 273, accounting objects were classified based on their shapes and appearances. In total, this classification identified eight main types and their subtypes, which included simple and complex counting objects. These eight types included spherical, cylindrical, flat, and seal tokens, decorated pottery, miniature vessels, counting balls, and tally slabs.
 
Conclusion
The excavations at Tappeh Yal uncovered a significant assemblage of artifacts, providing a solid foundation for the study of accounting and counting systems in prehistoric societies of the Sistan Plain. These artifacts represented 273 of the 907 objects recovered during the first four excavation seasons at the site. A typological study based on these objects’ morphology and appearance resulted in the identification of eight main types and various subtypes, comprising both simple and complex counting items. According to the research, the absolute and relative chronology of Tappeh Yal places the site between 2600 and 2300 BC. The architectural remains at the site attest to the presence of warehouse bins. The presence of kilns and storage spaces at Tappeh Yal suggests that the site was one of the centers of pottery production during the Bronze Age. Furthermore, the presence of counting tools points to a specific counting and accounting system within a relatively complex society characterized by distinct social hierarchies, where certain individuals (the elite) played a role in monitoring and controlling societal activities.

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Main Subjects

References

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Archaeological Research of Iran
Volume 16, Issue 48
2026
Pages 71-98

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