Computing is an essential component of the computing and data processing. The first devices for computing were probably known to everybody counting sticks, which are still used in the elementary grades of many schools for the account. Developing these devices become more complex, for example, such as the Phoenician clay figurines, also destined for the visual presentation of items are deemed, but for ease of fit at this in special containers. These devices seem to enjoy the traders and clerks at the time.

   Gradually, from the simplest devices for counting were born more and more complex devices: abacus (account), the slide rule, mechanical calculator, an electronic computer. Despite the simplicity of early computing devices, an experienced accountant can get a result with a simple account even faster than the one-track the owner of a modern calculator. Of course, by itself, the counting rate performance and advanced computing devices has long been beyond the reach of the most eminent human-calculators.