동서양 복식부기방법의 역사적 비교

다국어 초록 (Multilingual Abstract)

It is believed that the development of commerce, credit, partnership, agency, and the circulation of money were the necessary factors for the origin of the double entry boolkeeping. The venice-style double-entry bookkeeping method was used by the merchants of italy during mediterranean age and explained by lucas pacioli in 1494. It became the womb of western system of bookkeeping all over the world. Korea in the orient had a sort of native double entry bookkeeping method named sagechiboobub. Although it agrees in fundamental principles, it shows many differences in its methods and forms comparing to the western double-entry bookkeeping. It is simpler, more theoretical, and natural for easy entry. So i have modified it and developed a new bookkeeping model with the name of korea bookkeeping.in the new four-element bookkeeping, all records are kept by noting the coming and going of transaction objects. In the records, there are two parties - a giving subject and a receiving subject - along with two things given and received. So the journal and the ledger are the same in the form and structure. In closing, this method prepares a trial balance first in the working sheet. Next, it prepares a properties sheet. These two sheets are all of the tables those are made during closing procedures. In this respect, four-element bookkeeping is simpler than western double-entry bookkeeping from its starting point.