where was the first bank established in the world
History of banking Objects used for record keeping, "bulla"  and tokens, have been recovered from within Near East excavations, dated to a period beginning 8000 B.C.E and ending 1500 B.C.E., as records of the counting of agricultural produce. Commencing in the late fourth millennia mnemonic symbols were in use by members of temples and palaces to serve to record stocks of produce. Types of records accounting for trade exchanges of payments were being made firstly about 3200. A very early writing on clay tablet called the Code of Hammurabi, refers to the regulation of a banking activity of sorts within the civilization (Armstrong) of an era which dates to ca. 1700 BCE, banking was well enough developed to justify laws governing banking operations.[nb 1] Later during the Achaemenid Empire (after 646 BC.[15]), further evidence is found of banking practices in the Mesopotamia region.[16][17][18][19][20][21][22][23][24][25]