Kautilya's Arthashastra 2.7.30

2.7.30

divasapañcarātrapakṣamāsacāturmāsyasaṃvatsaraiś ca pratisamānayet //

Then the table of daily accounts submitted by him along with the net revenue shall be checked with reference to the regulated forms of righteous transactions and precedents and by applying such arithmetical processes as addition, subtraction, inference and by espionage. It shall also be verified with reference to (such divisions of time as) days, five nights, pakshás, months, four-months, and the year.