Accounting has said to been born in 1494 after the first publishing of Luca Pacioli's book, where the double-entry accounting was created.
Considering business has existed long before accounting, and considering Ancient China is deemed as one of the most advanced societies, how did they keep track of their business transactions and records?
What's your source that accounting "began" in 1494? It is certainly much older than that; we have financial records from Old Kingdom Egyptian temples. Perhaps they were referring to the "science" of accounting?