The Babylonian Calendar. The earliest times for which we have archaeological and historical evidences are those of the Babylonian empire. The Babylonians, or an earlier civilization, celebrated the year as 360 days, that is, the time taken for the Sun to complete its cycle. This is known as the "solar year" but today we understand that the Earth takes 365.2422 days to orbit the Sun. The Babylonians divided the circle into 360 degrees - one degree per day. The Moon's orbit around the Earth takes 29.5 days and orbits the Earth just over 12 times a year.