Question

Before the evolution of money, commodities exchange for commodities in such situations, how would people have maintained their accounts?

Answer 1

In Barter system, one receives commodity in place of cash.
So there is no such concept of revenue and expenses like modern day accounting.
Since money was not a part of Barter system, all reciepts were recorded in the form of goods exchanged.
The value of a good or service was expressed in terms of another commodity. For ex- 5 eggs is equal to 1 apple or 10 goats for 1 big buffalo etc.

Answer 2

Before the evolution of money  the form of exchange was barter trade, it was very difficult  in accounting for any transactions since it was a tight challenge to establish and to measure the value of the commodity, morose some commodities were indivisible and it was very difficult to complete the transaction. Double coincidence of commodities was also a very big challenge