<strong>ملخص الدراسة:</strong>

This unpublished text is under number (IM. 204243) its measurements(10.8 x 9.5 x 2.5 cm). It is one of the holdings which reached the Iraqi Museum through confiscation. It is considered as one of the most important administrative texts of grain records belonging to the city of Umma during the reign of ŠUL Governor in the Akkadian period (2371-2230 BC.). What gives this text its extreme importance is that it is considered as the first cuneiform text discovered belonging to this ruler who had achieved a highly balanced accounting of the city of Umma in the field of administrative building (house of the scepter) (É . GIDRU)which is the centre of local government of the city. Large quantities of grain crops which came from the territory of the city were recorded in the text, which was under the supervision of the chief of peasants King (SAG. APIN. NA LUGAL. KE4. NE) charged of its administration from the Akkadian King and they have delivered grain crops to the stores city Umma.