Short answers, pulled from the story.
Clay tablets recorded the first known accounting entries in ancient Mesopotamia during the era of early city-states. These records tracked grain and livestock transactions for those communities.
Luca Pacioli published Summa de arithmetica in Italy in 1494. This work described the method now used globally by accountants today.
Enron filed for Chapter 11 bankruptcy protection in December 2001 specifically. This event became the largest audit failure causing dissolution of one of five largest firms globally.
The International Accounting Standards Board implements IFRS standards across 147 countries. As of 2012, all major economies planned to converge toward adopting these international guidelines.
The American Institute of Certified Public Accountants requires 150 semester hours of study. Some employers prefer applicants holding advanced qualifications beyond basic certification.