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, bald ass dog 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 faber-castell tamitio rollerball pen 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 stat.