Knot numbers used as labels for identifying subject matter of a khipu
Keywords:
Double-entry accounts, Corn stocks, Pairing quadrants, S- and Z-knots, Subject matter of a khipu, Affiliated with the Department of Economic Planning and Statistics, Peoples?Friendship of Russia University, RUDN, Moscow, RussiaAbstract
Abstract
This investigation presents a new way to look at the numerical khipu, a knotted-string recording device from Pachacamac (Peru), and the types of information it contains. In addition to celestial coordinates, khipu knots apparently pertain to an early form of double-entry accounting. This study hypothesizes that the khipu sample has the recording capacity needed to register double-entry-like accounts. After the identification of its subject matter, the khipu sample was studied in an attempt to ascertain whether the knot values could represent instructions from the Inca state administration to a local accounting center. The results indicate that the numerical information in the pairing quadrants (determined by the distribution of S- and Z-knots) should be read from top to bottom along the full length of the string and can then provide certain complementary details regarding the projected corn stocks of the Inca state.
Resumen
Este estudio presenta un enfoque para extraer toda la información posible de una muestra de quipu numérico (sistema de cuerdas anudadas) de Pachacamac (Perú) ya que, además de conformar un sistema de coordenadas celestiales, podría contener, también, un sistema primitivo de contabilidad por partida doble. En el presente trabajo se hipotetiza que la muestra de quipu posee la capacidad necesaria para poder registrar dobles anotaciones contables. Luego de identificar el tema central del quipu, la muestra fue estudiada con el fin de intentar determinar si dicho quipu podría contener instrucciones contables provenientes de la Administración estatal inca destinada a un centro de contabilidad local. Los resultados indican que la información numérica contenida en los pares de cuadrantes (determinados por una distribución de nudos en S y en Z) debe ser leída desde arriba hacia abajo a todo lo largo de las tiras de nudos y que contienen informaciones numéricas complementarias referentes a reservas proyectadas de maíz.
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References
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