I think it’s highly likely that a system built for counting was used for counting loans, debts, and resources. The foundation of civilization is resource allocation.
I'm not an expert in this so maybe am just off base.
But the key difference (I have been told) is what you can do with that accounting.
Like, I can walk into a shop and buy anything on the wall with money, whereas that kind of accounting may have very different implications for what you can do with it.
Additionally, I can take money that I gathered from one source and use it somewhere else, and it's fungible in that I can use it anywhere else in the system. If I have a debt to one person in earlier systems that debt may be non-transferable.
If those two elements are true, it becomes very difficult to do a lot of the things that we think of as money, specifically interest and massive accumulation.
But the key difference (I have been told) is what you can do with that accounting.
Like, I can walk into a shop and buy anything on the wall with money, whereas that kind of accounting may have very different implications for what you can do with it.
Additionally, I can take money that I gathered from one source and use it somewhere else, and it's fungible in that I can use it anywhere else in the system. If I have a debt to one person in earlier systems that debt may be non-transferable.
If those two elements are true, it becomes very difficult to do a lot of the things that we think of as money, specifically interest and massive accumulation.