Accounting texts from Boğazköy in current Hittitological research
Accounting texts represent an important part of the Hittite textual corpus which draws a considerable attention of Hittitologists. There are several aspects that justify this interest. Hittite accounting documents are not that numerous as their counterparts in the archives of Syria and Mesopotamia. For example, the documentation concerning distribution of food rations is almost totally absent. Hittite accounts employ specific terminology that is unknown from other traditions, while Hittite use of Mesopotamian technical terms can significantly diverge from common Mesopotamian practice. Hittites wrote their accounts not only on clay, but on perishable materials, such as wood, as well. Some alternative forms of accounting, other than writing, were probably in use among the Hittites.