How did people keep accounts in ancient

Rome?

We have the Tabulae ceratae of one of the

first, explicitly-named Chrestians:

Lucius Caecilius Iucundus: “(born c. 14

A.D., fl. 62 A.D.) was a banker who lived in
the Roman town of Pompeiiaround 20–62
A.D. His house still stands and can be
seen in the ruins of the city of Pompeii
which remain after being partially
destroyed by the eruption of Vesuvius in
79 AD.”

Caecilius kept many private records of his

business transactions on wax tablets,
many of which were found in his house in
1875.[8] Of the 153 tablets discovered,
sixteen document contracts between
Caecilius and the city of Pompeii; the
remaining 137 are receipts from auctions
on behalf of third parties.[9] Seventeen of
these tablets record loans that he
advanced to buyers of auction items.[10]

In addition to the transaction information,

Caecilius' tablets record the names of
vendors and witnesses to the
arrangements. The lists of witnesses also
give some insight into the social structure
of Pompeii, since Caecilius had his
witnesses sign in order of social status.
[11]

The tablets themselves are triptychs,

which means that they have three wooden
leaves tied together to make six pages.
[12] Wax was put on the inner four pages,
and the receipt was written on these
surfaces. The tablet was then closed and
wrapped with a string, over which the
witnesses placed their wax seals. This
prevented the document itself from being
altered, and there was a brief description
of the receipt written on the outside for
identification purposes.[13]

Examples:

CIL IV 3340.22 05. November 56 CE

Perscriptio Histriae Ichmadi || HS

n(ummum) VI(milia)CCCCLVIs(emis?) /
quae pecunia in / stipulatum L(uci)
Caecili / Iucundi venit ob / auctionem
Histriae / Ichimadis mercede / minus
persoluta || habere se dixsit / Histria
Ichimas ab / L(ucio) Caecilio Iucundo. /
Act(um) Pomp(eis) Non(is) Nove(mbribus) /
L(ucio) Duvio P(ublio) Clodio
co(n)s(ulibus). / C(ai) Numitori Bassi /
L(uci) Numisi Rari / A(uli) Vei Attici /
D(ecimi) Caprasi Gobi[onis] / L(uci) Valeri
Peregr(ini) / [—] Cestili Philod(emi) / [C(ai)]
Novelli Fortun(ati) / [A(uli)] Alfi Abasca[nti]
/ [L(ei)] Cei Felic[ionis] || [L(ucio) Duvio
P(ublio) Clo]dio co(n)s(ulibus) / [Non(is)
Nove]mbr(ibus) / [— sc]ripsi rogatu /
[Histriae Ichimadis ipsi] persoluta / [esse
ab L(ucio) Iuc]undo HS n(ummum) / [sex
milia quadr]i(n)gentos quinqua / [ginta sex
semi]s ob auctionem /q[uam servus] eius
fecit [act(um) Pom]peis.
CIL IV 3340.35 05. August 57 CE

Per[s]c[ript]io Cn(aeo) Alleio /

C(h)ryser[oti] || [HS n(ummum)] /
III(milia)DXI / quae pecunia in / stipulatum
L(uci) Caecili / Iucundi venit ob /
auctionem Cn(aei) Allei C(h)ryserotis /
mercede [m]inus / persolu[ta h]abere / se
dixsit [C]n(aeus) Alleius / C(h)ryseros [ab]
L(ucio) Caecilio / Iucundo. / Act(um)
Pomp(eis) Non(is) Aug(ustis) / Nerone
Caes(are) II L(ucio) Calpurn(io)
c(onsulibus) || [—] Postumi Primi / A(uli)
Appulei Severi / [A(uli)] Vei Attici / [—
Au]rel(i) Vitalis / T(iti) [Sorni] E[u]t[y]ch[i] /
L(uci) Corneli Maxsi(mi) / P(ubli) Terenti
[—] / N(umeri) Popidi Am[—].
CIL IV 3340.49

Perscriptio [L(ucio) Cornel]io Ma[xs(imo)]

[—] || L(ucio) Caecilio [—] / act[um || HS
n(ummum) V(milia)CCC quae pecunia in
stipulatum. / L(uci) Caecili Iucundi venit
ob manc[i]pia / duo veterana vendita
r(atione) hereditaria / L(uci) Corneli [Tert]i
soluta habere se / [dixi]t L(ucius)
Cornelius Maxsimus / ab L(ucio) Caecilio
Iucundo. || [—] Postumi Primi / A(uli)
Appulei Severi / [A(uli)] Vei Attici / [—
Au]rel(i) Vitalis / T(iti) [Sorni] E[u]t[y]ch[i] /
L(uci) Corneli Maxsi(mi) / P(ubli) Terenti
[—] / N(umeri) Popidi Am[—].

CIL IV 3340.67

Perscriptio N(umeri) Popidi [—]Y[—] || [HS]

n(ummum) V(milia)[—] / quae pecunia in /
stipulatum L(uci) Caec[ili] / Iucundi venit
o[b] / auctionem N(umeri) [P]op[idi] ||
[Pop]idi[us(?) —] / [ab Caecilio] Iucundo ||
Q(uinti) Appueli Severi / A(uli) Vei Attici /
P(ubli) Terenti Primi / L(uci) Cei Decidiani /
[—] Corneli Adiutoris / L(uci) Lucili Fusci /
C(ai) Corneli Tagetis / [—]O[—].

CIL IV 3340.99

[Persc]riptio P(ublio) Terentio Prosod(o?) ||

Q[—]C[—] || Ti(beri) Claudi Nedymi /
Q(uinti) Appulei Severi / A(uli) Vei Attici /
M(arci) Aureli Vitalis / [N(umeri) Popid]i
Sodalion[is] / [—]pi Fortunati / [P(ubli) Si]tti
Zosimi / [P(ubli) Tere]nti Prosodi.

CIL IV 3340.115

[—] / A(uli) Vei Attici / M(arci) Uboni

Cogitati / C(ai) Cas[si] Secundi /[L(uci)
Va]leri Peregrini / [P(ubli) Corne]li Tagetis /
[—].