Well, perhaps ~500CE was when it was codified, especially with an explicit 
zero, 
but place arithmetic was used in markets well before the Christian era. The 
word 
abacus is from the Greek work abax, a dust covered board used for arithmetic. 
See
http://www.ee.ryerson.ca/~elf/abacus/history.html

I once did my taxes on a soroban, a Japanese abacus.

Herb Foster




________________________________
From: Bill Gross <[email protected]>
To: The Horn List <[email protected]>
Sent: Wed, August 4, 2010 6:49:57 AM
Subject: [Hornlist] NHR Short Monograph on Number System

A few folks on the list, maybe even Cabbage, might find this paper on the
"Arabic" number system interesting.

http://www.fas.org/sgp/eprint/discovery.pdf  



      
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