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정기숙(Key Sook Jung) 한국경영학회 1972 經營學硏究 Vol.2 No.-
What account for the sentences: Account balanced, Pocket empty? If accounting profits have lost its role in directing the management`s perceptives, then what kind of focal index of management effectives are needed for the firm to survive today`s slack business? By recent business depression, an increasing number of firms are said to be on the verge of bankruptcy. Korean Chamber of Commerce and Industry had once analyzed several resons for these business failures, and indicated that the most serious causes were lack of efficient management of funds, and that financial structure of firms were known to become form bad to worse. All of these situations reflect the ever greater need for fund-flow analysis to guide managemnet in deploying its liquid assets resources most effectly, and to derive an index of management opportunities to shift a firm`s capital into areas offering the most attractive rate of return. Our concern in fund-flow analysis also reflects today`s business environment characterized by rapid technological change and growth. Yet most of our firms do not use fund-flow statement. and that there has been no empirical study that can be utilized in every firm. By dise cussing the major characteristics of fund-flow statement, this study aims at recommending businessmen to make out fund-flow statment for its wide spread use. Fund-flow analysis can be approached either from the point of view of accounting or from the perspective of financial management. Most of my discussion have been centred around the latter approach but a little comments have also been taken on the profit-loss oriented accounting under accrual basis. This article consists of five chapters. The first chapter descrives the need for fund-flow analysis, and its historical and social background. The second chapter deals with the fund-accounting and fund-flow statement. I have introduced several view point; on these subject like those of ASOBAT (A Statement of Basic Accounting Theory issued by American Accounting Association), A report on the 1966-68 Committee on External Reporting Issued by A.A.A., Accounting Principles Board opinion No. 3 issued by A. I. C. P. A. and those of Perry Mason at his book, Cash Flow Analysis and the Fund Statement. I have also commented on the opinion of William J. Vatter, E. Walb (Finanzwirtshaftlich Bilanz) and H. Ruchti(Bewegungsbilanz). Perry Mason`s opinion on the purpose of drawing up fund flow statement was also discussed. The third chapter descriced the concepts of fund and fund-flow statement. There are several concepts on the fund like literal cash, and cash and marketable securities. net monetary assets, working capitals and all financial resources. But the concept of fund needs to be defined and measured in relation to the purpose for which the resulting data are intended. For example if the purpose is to measure funds available for capital expenditures, then the relevant concept would be net working capital. I have also introduced the opinion of A.A.A. (Statement of Resources and Commitments, and Statement of Current Monetary Flows). There was presented several models of fund flow statement that: can serve to its purpose. I have described two kinds of method in making out fund-flow statement, that of drawing up the statement Pram financial statements and from the T account. The fourth chapter deals with the application of fund-flow analysis to the H-company Ltd., which presention of the empirical study done in America and Japan was compared. Most of the leading company in America, and Japan now use fund flow statement to get reliable information about the fund phase of capital turn-over cycle(cash-materials-equipment-plants-inventory-goods-receivables-cash). These information is widely used to guide financial planning and the administration of various kinds of assets. These data are also useful to forecast the movement of funds, and to evaluate the firm`s liquidity and purching power. Therefore fund flo
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정기숙(Key Sook Jung) 한국경영학회 1995 經營學硏究 Vol.24 No.2
Even though the role of accounting has become more important with the increase in the role of corporations in our society, it tends to be understated as being only a means to measuring corporate incomes and properties. This paper studied, through a method of literature review, on the importance of the integrity of accounting records. Underlying the study is an assumption that the prevalence of dishonest accounting records in our society is a culprit of the undesirable fact that accounting approaches are tended to be neglected or ignored in resolving our social complications from various sources such as corruption, troubles between employees and employers, and disputes on taxes. The importance of faithful accounting records must be recognized from the perspective that recording honestly is not merely a matter of recording technique but a valuable source of our national ethos. The issue of how to promote a social atmosphere in which the integrity of accounting records is perceived as our national ethos must be taken up as the first topic in our social accounting and should be considered the most important task in formulating corporate accounting standards, tax laws, and a variety of policies for our national economy and industries.
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박영진가 개성부기 장부의 분석과 특징: 제1기 거래를 중심으로
정기숙 ( Key-sook Jung ),노병탁 ( Byung T. Ro ),김영화 ( Young-hwa Kim ),임상종 ( Sang-jong Lim ) 한국회계학회 2023 회계저널 Vol.32 No.3
박영진가의 개성부기 장부는 24년 8개월간(1887. 8.15. ~1912. 4.15.)의 상거래 활동을 기록한 회계장부이며 일기장, 장책, 주회계 및 각인회계장부 등이 현존하고 있다. 이 장부는 박영진의 4대조부터 개성에서 사업을 경영한 개성상인의 장부라는 것이 확인되었다. 일기장의 기입원리는 복식부기의 기본원리인 거래의 이중성과 대차평균원리를 따르고 있다. 상거래 분개는 현금 중심으로 기입되어 있고, 분개 방식은 현대의 은행부기의 기입 방법과 유사하며, 일기장은 현금출납장의 기능을 가지고 있다. 자산과 비용의 증가는 입(入)을, 감소는 거(去)를 사용하고, 부채 및 자본과 수익의 증가도 입(入), 감소는 거(去)를 사용한다. 현대 복식부기에 비해 미흡한 점은 이자수익에 대한 회계처리이다. 대여시점에 이자수익을 미리 계산하지만 일기장에 기입하지 않고 장책에 미수이자, 즉 채권으로 기입하고 있다. 따라서 장책에 의해 시산을 하면 대차평균원리가 지켜지지 않는다. 이자수익에 대한 용어와 인식시점도 도중(또는 차인)과 여타 거래처와 다르다. 도중의 경우는 대거라는 용어를 사용하고, 여타 거래처는 채급이라는 용어를 사용한다. 미수이자에 대한 기입도 대거의 경우는 결산 시에 기입하고, 채급의 경우는 대여와 동시에 기입한다. 박영진가의 결산 시기는 매년 9월 15일이며 결산 시에 장부마감 절차를 취하지 않고 계속 기입하고 있다. 1916년에 발간된 현병주의 개성부기 책에 있는 예시에서는 결산기에 장부마감 절차가 있고, 장책의 경우 새 장부를 사용하지 않고 계속 기록할 때는 권점(○)을 표시하여 구분을 하고 있다는 점에서 차이가 있다. 그리고 질(계정)간에 대체거래가 있는 경우 일기장을 거치지 않고 장책에서만 이록과 이래라는 용어를 사용하여 이체된 기록임을 나타낸다. 요약하면 이자수익에 대한 회계처리와 결산마감 절차가 지켜지지 않는 것이 박영진가 장부의 단점이라고 할 수 있다. 그러나 박영진가의 개성부기장부는 앞에서 지적한 미비점을 제외하고는 개성부기, 즉 복식부기의 원리에 따라 정리되어 있다. It is well known that the ancestry of Park Young-jin's family was one of the Kaeseong merchants in the area of Goryeo (AD 918-1392) and the descendants of the family still keep an almost complete set of the original books of Kaeseong bookkeeping. Collectively, these books cover a vast volume of records on the business transactions of the family over a period of 24 years and eight months(AD 1887. 8.15. ~ 1912. 4.15.). They consist of Ilgee Jang, Jangchaek, Ju Hoegye, and Kagin Hoegye, among others. All these books are the genuine and original books of Kaeseong bookkeeping. The records in Ilgee Jang are prepared according to the double entry principle or, more generally, the duality of business transactions and the balancing feature of debits and credits. The journal entries are made largely in line with the cash basis of accounting and the principles of bank accounting today. As such, Ilgee Jang is more like a ledger for cash transactions. The increase (decrease) in assets and expenses is recorded and indicated by the letter 去(入). And the increase (decrease) in liabilities, equity, and revenues is recorded and indicated by the letter 入(去). One thing of particular interest, which may be a potential limitation of the Park family books, is that the entry to record interest revenue on loans is not made clear. That is, the interest revenue on loans is computed in advance as the loan is made yet the record thereof is not found in Ilgee Jang but found in Jangchaek later. Because of this, a period-end general trial balance, if prepared, does balance the debits and credits. Another ambiguity is that the entry of interest revenue is not made consistently between Dojung (or Chain) versus other business customers. In the case of the Dojung Hoegye, for example, the term Chaegeup is used to indicate the interest revenue on loans, while another term Daegeo is used in other cases. And In the case of Chaegeup, the entry of the interest revenue is recorded at the time when the loan is made. In the case of Daegeo, however, the interest revenue is recorded when the loan is paid off at the end of the accounting period. The accounting period of the Park Young-jin family business typically ends September 15 each year. However, the books are not closed at each period-end but still left open for the next period. This is somewhat confusing or contrasting to the book (1916) of Hyeon Byeoing-ju on Kaeseong bookkeeping. In his book, Hyeon shows how to close the books at year-end. For example, he shows that the Janchaek of each year is closed and a new Jangchaek is used for the next year. In cases where the same Jangchaek continues to be used in the next period, the individual accounts are marked with the symbol O called Kwonjeom. And if there is any transfer transaction between individual accounts, it is recorded only in Jangchaek, indicated by the word Eerok or Eerae. In summary, the recording of interest revenue on loans in books and the lack of the year-end closing procedures for books in general are the most notable limitation of the Park family books. Other than this, the Park family books are the most complete set of accounting books on Kaeseong bookkeeping in existence, prepared largely according to the double entry principle we use today.
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정기숙 ( Key-sook Jung ),노병탁 ( Byung T. Ro ) 한국회계학회 2017 회계저널 Vol.26 No.5
개성상인의 상관습과 윤리를 개성부기와 결부시킨 논문은 거의 없다. 본 연구는 문헌연구에 의하였다. 개성부기는 한국의 고유 부기이고, 한국인 특히 개성상인이 독창한 복식부기이다. 개성부기가 언제 생성되는가에 대해서는 많이 논의가 있으나 아직 결론이 나지 않고 있다. 정황적으로 보면 고려시대에 생성되었다는 것을 추론 할 수 있으나, 실물 회계장부가 발견되지 않아 고려시대 개성부기가 생성되었다고 생각되지만 언제라고 확정할 수 없다. 개성부기의 생성과 개성상인의 상관습과 윤리는 밀접한 관계를 가지고 있다고 사료된다. 개성상인의 상관습과 윤리를 보면 그들은 대단히 합리적인 사고를 가지고 있고, 그러한 합리적 사고가 상관습과 윤리를 생성 발전시키게 하였을 것이다. 그들이 생성 발전시킨 사개송도치부법, 시변제도, 차인제도 등은 그러한 합리적 사고를 가지고 있지 않으면 생성 발전될 수 없는 것들이다. 개성부기는 복식부기의 기본원리인 거래의 이중성과 대차평균원리에 의해 기장되고 있고, 복식부기의 특징인 자검작용 기능을 감당하고 있다. 장부조직도 일기장(분개장), 장책(원장), 주회계(재무제표)로 되어 있다. 다만 주회계의 작성은 통일되어 있지 않다. Little research exist on the relationship between Kaeseong Bookkeeping (referred to as K-bookkeeping in this article) and the business ethics and practices of Kaeseong merchants. Relying on historical literatures and records, our study is the first effort exploring this relationship. K-bookkeeping, also known as Sagae-Songdo-Chibubeob, is a unique double entry method developed and used by merchants of Kaeseong in Korea. While it is unclear exactly when they began to use the bookkeeping method, circumstantial evidence suggests that it was the era of Goryeo Dynasty. Sadly, today, there exist no original books or records of K-bookkeeping. K-bookkeeping is believed to be a product of the merchants’ business ethics and practices. they are known to have had a highly rational way of thinking about commerce and trade and acted accordingly. Such rational mindset of the merchants became the basis for their high standard of business ethics and practices. Without such mindset and business practices, the development of Sagae-Songdo-Chibubeob and other related business and financial systems such as Sibyeon and Chain would not be possible. In K-bookkeeping, transactions are recorded based on two basic features: the duality of individual transactions and the balancing of their monetary measures between debit and credit, similar to the features of modern double entry accounting.
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