True: The calculator was invented in the late 19th century., Bankers in Babylon recorded transactions on stone tablets in 1000 BCE, In 1772, Joseph Wedgewood saved his firm from the recession by applying cost-accounting methods., Accountants were first registered as 'accomptants' in England at the end of the 18th century., Amatino Manucci is said to have been the first 'real' accountant., False: The first textbook on accounting was written in the 13th century., Evidence suggests that double-bookkeeping was used by the Romans., The modern cost-accounting system was invented by William Cooper in 1854.,

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